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Consultants inquired about the nature of their joint ownership communities and the taxation implications of their dissolution through horizontal division. The DGT clarifies that dissolution without excess allocation does not constitute a transfer of assets and therefore does not trigger taxation under ITP, IIVTNU, or IRPF.
Cuestión planteada 1.- Delimitación de las distintas comunidades de bienes independientes y autónomas que concurren en los antecedentes expuestos y si la declaración censal de las comunidades de bienes A, B y C comporta su consideración como comunidades de bienes a efectos de la aplicación del Impuesto sobre Transmisiones patrimoniales y Actos Jurídicos Documentados. Asimismo, se desea conocer el criterio mantenido por esta Dirección General con relación a los factores que determinan que una cosa sea indivisible o desmerezca mucho por su indivisión, en orden a la aplicación de la excepción a la sujeción del artículo 7-2-B del texto refundido del citado impuesto a los posibles excesos de adjudicación con compensación, que eventualmente puedan producirse.
La disolución de una comunidad de bienes mediante la adjudicación de bienes en proporción a la cuota de participación no es una transmisión patrimonial, sino una mera especificación de un derecho preexistente. Para evitar la sujeción al ITP y al IIVTNU, la disolución debe ser total, sin excesos de adjudicación evitables y sin compensar dichos excesos con bienes de una comunidad distinta. Si existen excesos de adjudicación, estos sí tributarán según su naturaleza (onerosos o gratuitos).
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