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Two entities owning 50% each of two indivisible urban estates intend to dissolve their community by adjudicating one estate to each with economic compensation. The DGT determines that, as the assets are indivisible, the operation is not a transfer but a specification of pre-existing rights.
Question posed: Taxation of the proposed operation for Corporate Income Tax, Value Added Tax, Transfer Tax and Stamp Duty, and Real Estate Transfer Tax, both in the event that the land is used for business activity and in the event that it is not.
In the dissolution of the community, if the adjudication conforms to the ownership share, there is no transfer or income for Corporate Income Tax purposes. For Transfer Tax and Stamp Duty, the adjudication of indivisible assets with cash compensation is not an onerous transfer, but is taxed based on the stamp duty rate for documented legal acts. Regarding Real Estate Transfer Tax, there is no tax liability because there is no transfer of ownership, but rather a specification of an abstract right.
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