Back to index
V2901-18 8 November 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · comunidad de bienes

Dissolution of property communities from different origins must be carried out separately to avoid taxation as a barter

A taxpayer asks whether two property communities of hereditary origin must be treated differently when being dissolved, and if partial dissolution is possible. The DGT rules that, as they constitute distinct legal transactions, they must be dissolved separately, and that partial dissolutions do not exist without resulting in a barter.

The question raised

First question posed: Whether, in the extinction of the co-ownership, it is necessary to differentiate two communities of property and therefore two groups of real estate according to their origin or acquisition, or conversely, whether it is considered that there is a community of property for each of the real estate assets. Possibility of performing a partial extinction of the co-ownership.

The DGT's ruling

If communities of property with different origins exist, their dissolution constitutes different legal transactions that must be treated separately. Partial dissolutions of communities do not exist; if assets are maintained in pro indiviso, it is considered a swap of shares subject to onerous transfers of assets. In order to be taxed only on documented legal acts, the dissolution must be without excess adjudication or with unavoidable excesses compensated in cash, without exchanging assets between communities.

Book your free first meeting