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The applicants sought to determine whether the adjudication of a dwelling to two of the five siblings, while maintaining the remaining assets in joint ownership, constituted a dissolution of the hereditary community. The DGT responds that it is an onerous transfer of participation shares and that the right to the primary residence reduction is not lost.
First question posed: Whether the dissolution of the hereditary community under the terms set forth should be taxed solely under the documented legal acts modality, involving notarial documents, of the Transfer Tax and Documented Legal Acts Tax.
The operation is not a dissolution of a hereditary community because the heirs maintain ownership of other properties in common. It constitutes an onerous transfer of participation shares in the property, subject to the Transfer Tax. As it is an onerous transfer, it is not taxed under the documented legal acts modality. Furthermore, the heirs retain the right to the primary residence reduction of the deceased.
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