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A taxpayer has enquired about the tax implications of terminating the co-ownership of a property, whereby she acquires her spouse's share through cash compensation and the assumption of the mortgage. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to Stamp Duty (AJD) and results in a capital gain or loss for the transferor.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentado y en el Impuesto sobre la Renta de las Personas Físicas.
La disolución de la comunidad de bienes, al realizarse mediante escritura pública de un inmueble, tributa por actos jurídicos documentados si se cumplen los requisitos del TRLITPAJD. Si existe un exceso de adjudicación compensado en dinero (incluyendo la asunción de una hipoteca), no tributa por transmisiones patrimoniales onerosas siempre que la compensación se ajuste al valor de mercado. En el IRPF, la adjudicación de un bien a una parte compensando en metálico a la otra constituye una alteración en la composición del patrimonio, generando una ganancia o pérdida patrimonial para el transmitente.
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