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A query was raised regarding whether the allocation of an indivisible property to a single co-owner, with the other being compensated in cash, is subject to tax on excess allocation. The DGT ruled that it is not subject to transfer tax (ITPO) as the excess is unavoidable, nor to stamp duty (AJD) if the transaction is recorded in a judicial document.
Cuestión planteada Si la operación planteada, al ser inevitable el exceso producido en la adjudicación, estaría sujeta y no exenta a la modalidad de Actos Jurídicos Documentados, siendo aplicable el tipo general del 1,5%.
El exceso de adjudicación de un inmueble indivisible (o que desmerecería mucho por su división) no está sujeto a la modalidad de transmisiones patrimoniales onerosas del ITPAJD, ya que se considera un exceso inevitable según el artículo 1.062 del Código Civil. Asimismo, no se aplicará la cuota variable de actos jurídicos documentados si el documento no es la primera copia de una escritura pública, como ocurre con los documentos judiciales.
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