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A consultant and his mother wish to dissolve the joint ownership of a property, with the son acquiring the property through an immediate cash payment and other deferred payments. The DGT rules that, as this is a dissolution involving an excess of adjudication compensated in cash, it does not constitute an onerous transfer but is instead subject to Documented Legal Acts tax.
Cuestión planteada Tributación de la operación.
En la disolución de comunidades de bienes sobre inmuebles indivisibles, si se compensa el exceso de adjudicación en metálico, la operación no tributa por transmisiones patrimoniales onerosas. La operación queda sujeta a la modalidad de actos jurídicos documentados. La base imponible para el AJD será el valor de la parte que se adquiere ex novo. El hecho de que la compensación se realice al contado o a plazos no altera este tratamiento.
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