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A taxpayer queried the taxation of a transaction involving the horizontal division of a building and the allocation of specific properties to each sibling through the exchange of their undivided shares. The DGT ruled that these are two distinct operations: horizontal division subject to Documented Legal Acts and the exchange subject to Onerous Patrimonial Transfers.
Question raised: Taxation of the operation.
Horizontal division is taxed through documented legal acts, with all co-owners being the taxable persons according to their share, and the tax base determined according to the RITPAJD. The allocation of specific real estate properties through the exchange of shares does not constitute a dissolution of the community, but rather a swap of undivided interests. This swap is subject to onerous transfers of assets, where each co-owner is taxed on the value of the portion acquired at the rate applicable to real estate.
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