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A taxpayer inquired about the applicable tax when dissolving the joint ownership of a flat and allocating it to one of the co-owners. The DGT ruled that taxation depends on whether financial compensation is paid for the excess adjudication.
Cuestión planteada ¿Cuál sería el impuesto que hay que pagar y como se calcula? ¿Habría que pagar el Impuesto de Transmisiones Patrimoniales?
Si no hay compensación en metálico por el exceso de adjudicación, la operación tributará por el Impuesto de Sucesiones y Donaciones como transmisión lucrativa. Si existe compensación, tributará por la modalidad de Actos Jurídicos Documentados (AJD) del ITP y AJD, al ser un exceso de adjudicación derivado del artículo 1.062 del Código Civil. La base imponible será el valor declarado y el sujeto pasivo será el comunero al que se le adjudique el bien.
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