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The applicant inquired whether the termination of a co-ownership arrangement is subject to the 'documented legal acts' tax modality. The Directorate General for Taxes (DGT) ruled that if the transaction does not dissolve the community but instead reduces the number of co-owners through the acquisition of shares, it is taxed as an onerous patrimonial transfer.
Cuestión planteada Si la extinción del condominio estaría sujeta a la modalidad de actos jurídicos documentados.
La disolución de comunidades de bienes sin actividad empresarial solo tributa por actos jurídicos documentados si las adjudicaciones guardan la debida proporción y no hay excesos de adjudicación evitables o compensados con algo que no sea dinero. Si se producen excesos de adjudicación no inevitables o no compensados en metálico, tributan por transmisiones patrimoniales onerosas. En el caso de que la operación no extinga la comunidad sino que reduzca el número de copropietarios (como la adquisición de la parte de un tercero), se trata de una transmisión patrimonial onerosa.
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