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The taxpayer intended to purchase the share of a property belonging to her sister, while her mother retained her share. The DGT responds that this does not constitute a dissolution of the community of property, but rather an onerous transfer of real estate.
Question posed: Taxation of the operation.
The operation does not constitute a dissolution of the community of property because it persists between the taxpayer and her mother. By reducing the number of co-owners through the acquisition of a co-owner's interest, an onerous transfer of undivided shares occurs. Therefore, the operation is subject to the onerous transfers of property modality of the ITPAJD and not to the graduated rate for documented legal acts. The tax base shall be the value of the share being acquired.
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