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Two married couples co-owning a property intend to allocate ownership to one of them through a debt settlement (dación en pago). The Directorate General for Taxes (DGT) has ruled that this does not constitute a dissolution of the co-ownership, but rather an onerous transfer of ownership shares.
Cuestión planteada Tributación de la operación
La operación no constituye una disolución de la comunidad de bienes, ya que el inmueble permanece en común, aunque se reduzca el número de copropietarios. Se trata de una transmisión onerosa de cuotas de participación indivisas, sujeta al Impuesto sobre Transmisiones Patrimoniales. Al ser una transmisión onerosa, no tributa por Actos Jurídicos Documentados. Asimismo, la adjudicación genera una ganancia o pérdida patrimonial en el IRPF para los comuneros que ceden su parte.
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