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V2597-24 17 December 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · disolución de comunidad de bienes

Dissolution of joint property ownership through equivalent lots is subject to Stamp Duty

A query was raised regarding the taxation of the termination of a co-ownership involving 18 assets through the formation of three equivalent lots. The DGT ruled that, provided the requirements of equivalence and proportionality are met, the operation does not constitute a taxable transfer of assets but is instead subject to the graduated rate of Stamp Duty (Actos Jurídicos Documentados).

The question raised

Taxation of the operation.

The DGT's ruling

In the dissolution of communities of property, if the benefits are equivalent and proportional to the participation shares, there is no onerous transfer and the non-subjectivity of art. 7.2.B of the TRLITPAJD applies. This includes the formation of equivalent lots, regardless of whether the assets are indivisible. Compensation may be in cash, through the assumption of debt, or through the payment in kind of other assets. The tax base shall be the value of the portion that each co-owner acquires ex novo.

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