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An 86-year-old taxpayer dissolved the co-ownership of their primary residence by allocating it entirely to their partner in exchange for financial compensation. The DGT examines whether this transaction generates a capital gain and whether such a gain is exempt.
Cuestión planteada Si se ha obtenido una ganancia patrimonial en dicha operación. En caso afirmativo, se pregunta si dicha ganancia patrimonial está exenta de tributación, o bien está sujeta a tributación en el IRPF.
La adjudicación de bienes por un valor superior a la cuota de titularidad constituye una alteración patrimonial que genera una ganancia o pérdida patrimonial. En este caso, al adjudicarse el 100% de la propiedad a una parte, se produce una alteración en el otro comunero. No obstante, al tratarse de la transmisión de la vivienda habitual por una persona mayor de 65 años, dicha ganancia patrimonial está exenta de tributación en el IRPF.
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