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A consultant asks whether the adjudication of a dwelling to a sibling, compensating for the excess with shares in other assets held in joint ownership, is taxed under Documented Legal Acts. The DGT responds that, as a total extinction of the community does not occur, the operation is of a barter nature.
Question posed: Whether the proposed operation would be taxed under Documented Legal Acts.
If the adjudication of an asset generates an excess that is compensated through the delivery of shares in other assets, it does not result in an extinction of co-ownership but rather a barter. In this case, the co-owner transfers their share in the assets that remain in joint ownership in exchange for the shares of the others in the adjudicated asset. Therefore, the operation must be taxed under the modality of onerous property transfers (ITP) and not under documented legal acts.
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