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The taxpayer inquired about the tax treatment of the dissolution of two co-owned properties, where one co-owner is allocated one estate and the other is allocated another, with the excess being compensated in cash. The DGT ruled that, following Supreme Court doctrine, the transaction is subject to Documented Legal Acts (AJD) rather than Onerous Patrimonial Transfers (TPO).
Cuestión planteada Tributación de la disolución del condominio.
En la disolución de comunidades sobre bienes indivisibles, si las prestaciones son equivalentes y proporcionales, no hay transmisión patrimonial onerosa según el art. 7.2.B del TRLITPAJD. La operación tributará por la modalidad de actos jurídicos documentados. La base imponible será el valor de la parte del inmueble cuya participación desaparece y es adquirida por el otro comunero. Cada comunero será sujeto pasivo por el inmueble que se le adjudique.
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