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A query was raised regarding whether the division of several inherited properties into lots of equal value to extinguish a joint ownership is subject to tax. The DGT determines that, as each community is not fully dissolved and excesses are avoided, the operation constitutes a barter.
Question posed: Taxation of the operation under the Transfer Tax and Documented Legal Acts Tax and the Tax on the Increase in Value of Urban Land.
The operation constitutes a barter because each community of property is not dissolved in its entirety nor are allocation excesses avoided. As there is a transfer of rights between co-owners, ITPAJD is accrued as an onerous transfer of assets. Likewise, the barter is a method of transfer that triggers the taxable event for IIVTNU due to the increase in value of the urban land.
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