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A query was raised regarding whether the tax base for Stamp Duty (AJD) upon the dissolution of a co-ownership should be the total value of the property or only the value of the share being acquired. The Directorate General for Tax (DGT) ruled that it must only be the value of the share that ceases to belong to one co-owner and is acquired by the other.
Cuestión planteada Si la base imponible del Impuestos sobre Actos jurídicos Documentados correspondiente a la extinción del condominio debe ser el total valor del inmueble o tan solo el 50 por 100, dado que la consultante ya era propietaria del 50 por 100 restante antes de la disolución del condominio.
En la extinción de condominio con adjudicación a un comunero de un bien indivisible, la base imponible para el AJD será la parte del valor del inmueble correspondiente al comunero cuya participación desaparece y es adquirida por el otro. No puede equivaler al valor de la totalidad del bien, ya que la capacidad económica se limita a la parte alícuota que se transmite.
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