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A taxpayer inquired whether a private document allocating assets among heirs has the effect of a partition. The DGT indicates that if the allocation is deemed to have already occurred, any subsequent exchange of assets between heirs constitutes a barter subject to Transfer Tax (ITP).
Cuestión planteada Si la cláusula de adjudicación por terceras partes recogida en el documento privado surte efectos jurídicos y la partición debe tenerse por realizada.
Si la Administración considera que el documento privado ya realizó la aceptación y adjudicación de la herencia, el intercambio de bienes entre los herederos será un negocio jurídico distinto a la partición, concretamente una permuta. Esta permuta estará sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP. Si la Administración entiende que no hubo partición previa, la escritura de adjudicación no tributará por transmisiones onerosas ni por actos jurídicos documentados, pues ya tributó por Impuesto sobre Sucesiones y Donaciones.
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