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A rural landowner has enquired about the taxation of an operation involving the grouping of plots with other owners and its subsequent dissolution. The DGT indicates that the initial grouping constitutes an exchange that generates gains or losses, whereas the dissolution of the community of property is not taxable if proportional shares are allocated.
Cuestión planteada Tributación en el IRPF de la operación consultada.
La agrupación de fincas mediante el intercambio de cuotas de titularidad constituye una permuta que genera ganancias o pérdidas patrimoniales en la base del ahorro. Para el cálculo, se debe comparar el valor de adquisición de lo cedido con el mayor entre el valor de mercado de lo entregado y el de lo recibido. Por otro lado, la disolución de la comunidad de bienes resultante no supone alteración patrimonial ni genera tributación si la adjudicación se ajusta a la cuota de cada comunero. En este último caso, los bienes conservan su valor y fecha de adquisición originarios.
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