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An heir asks whether the cash compensation she must pay her sister for receiving more assets than her share entitles her to is subject to ITPAJD. The DGT responds that if the excess is unavoidable due to the indivisibility of the assets, it is only subject to Inheritance Tax; however, if the excess could be avoided through other allocations, it is taxed as a consideration-based transfer under ITPAJD.
Cuestión planteada Tributación de la operación.
Para que el exceso de adjudicación no tribute en el ITPAJD, debe fundamentarse en la indivisibilidad del conjunto de bienes (art. 1.062 CC), siendo el exceso inevitable para lograr lotes equivalentes. Si el desequilibrio puede evitarse mediante otras adjudicaciones, el exceso de adjudicación constituye una transmisión patrimonial onerosa sujeta a ITPAJD. En el caso concreto, al ser el garaje-trastero un bien que podría haberse asignado a la otra hermana, su exceso de adjudicación tributa en el ITPAJD.
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