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A taxpayer queried the ITP, AJD, and IRPF taxation of operations involving the grouping, segregation, and dissolution of a co-ownership of 22 rural properties. The DGT ruled that grouping constitutes a barter subject to ITP, whereas segregation and the dissolution of the co-ownership without excess adjudication are subject to AJD.
Cuestión planteada 1º) Tributación en el Impuesto sobre Transmisiones y Actos Jurídicos Documentados de las operaciones descritas. En concreto:
La agrupación de fincas de distintas comunidades de bienes constituye una permuta sujeta a ITP. La agrupación y la segregación no son transmisiones onerosas, pero tributan por la cuota de actos jurídicos documentados. La extinción del condominio, si no hay excesos de adjudicación, no es una transmisión patrimonaria, sino una mera especificación de derechos que tributa por la cuota de actos jurídicos documentados. En IRPF, la agrupación genera ganancias o pérdidas patrimoniales por permuta, pero la posterior disolución de la comunidad no altera la composición del patrimonio si se adjudica según la cuota de titularidad.
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