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Two siblings holding various properties in joint ownership sought clarification on how the allocation of asset lots would be taxed. The Directorate General for Taxes (DGT) ruled that, as the assets were acquired at different times, they form independent co-ownerships, and their allocation through the exchange of lots constitutes a barter.
Cuestión planteada
La existencia de varios bienes adquiridos en distintas fechas determina la existencia de comunidades de bienes independientes. Por tanto, la adjudicación de bienes en dos lotes distintos supone una permuta que debe tributar por la modalidad de transmisiones patrimoniales onerosas. La permanencia de un inmueble en proindiviso no afecta si se trata de comunidades independientes, ya que la disolución debe ser total para evitar la calificación de disolución parcial.
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