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A query was raised regarding whether the allocation of properties following succession and the dissolution of community property constitutes a dissolution of the community of assets or a barter. The DGT determines that if there is no common ownership or if the community persists over other assets, the transaction is classified as a barter.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, Impuesto sobre la Renta de las Personas Físicas e Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, de las siguientes operaciones:
La disolución de una comunidad de bienes no constituye transmisión patrimonial si se adjudican bienes en proporción a la cuota, tributando solo por actos jurídicos documentados. Sin embargo, si se adjudican bienes por valor superior a la cuota, existe un exceso de adjudicación que tributa como transmisión onerosa, salvo que el bien sea indivisible y la compensación sea en metálico. Si no existe titularidad común entre las partes o si la comunidad persiste sobre otros bienes, la operación debe calificarse como permuta.
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