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A query was raised regarding whether the dissolution of joint ownership to contribute an asset to a community of property is subject to AJD or IPT. The DGT determines that the operation comprises two independent events: the dissolution of the joint ownership and the contribution to the community of property.
Cuestión planteada Si la extinción del condominio expuesta a favor de la sociedad de gananciales tributa por AJD o por ITP
En la disolución del condominio, si el bien es indivisible y se compensa en metálico, tributa por AJD; si es divisible, tributa por ITP. Respecto a la aportación a la sociedad de gananciales, si es onerosa, está sujeta a ITP pero exenta por el art. 45.I.B.3. Si es gratuita, no está sujeta a ITP por falta de onerosidad ni a ISD porque la sociedad de gananciales no es sujeto pasivo del impuesto.
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