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A married couple wishes to change their economic regime to separation of assets by dissolving their community property. The DGT clarifies that the allocation of assets according to ownership shares does not constitute an onerous transfer nor does it generate capital gains for IRPF purposes.
Cuestión planteada 1º Tributación de las dos operaciones planteadas en relación con el Impuesto sobre Transmisiones y Actos Jurídicos Documentados, especialmente en cuanto a los siguientes aspectos:
La disolución de la sociedad de gananciales y la adjudicación de bienes según la cuota de participación no constituye una transmisión patrimonial onerosa en el ITP y AJD, ni una alteración en la composición del patrimonio para el IRPF. Si existe un exceso de adjudicación, este sí tributará según su carácter (oneroso o gratuito). En el caso de valores, la transmisión puede estar exenta salvo que se pretenda eludir el impuesto por la transmisión de inmuebles de la entidad.
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