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A taxpayer inquired whether the dissolution of their community property regime and the resulting excess allocation (receiving more assets than their legal share) are subject to ITP and AJD tax. The DGT ruled that while the dissolution itself is exempt, any onerous excess allocation must be taxed if the distribution could have been structured differently to avoid it.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La disolución de la sociedad de gananciales no es una transmisión patrimonial, por lo que la escritura está exenta de ITP pero sujeta a la cuota de AJD. Sin embargo, el exceso de adjudicación que recibe un cónyuge mediante compensación económica tiene carácter oneroso y debe tributar por ITP. Esta tributación se aplica si el exceso es evitable, es decir, si el conjunto de bienes permitía un reparto en lotes equivalentes que no generara dicho exceso.
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