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A query was raised regarding whether the segregation of a plot and its subsequent allocation to co-owners without financial compensation trigger two distinct taxable events. The DGT confirms that both the segregation and the dissolution of the co-ownership occur, and both must be taxed under the variable rate for documented legal acts.
Cuestión planteada La consultante desea confirmar si los hechos imponibles y el tipo impositivo aplicable a las referidas operaciones son los siguientes:
La segregación y la disolución de la comunidad de bienes son dos convenciones sujetas al impuesto de forma separada. En la segregación, la base imponible es el valor de las fincas resultantes. En la disolución, si las adjudicaciones mantienen la proporción de titularidad y no hay actividad empresarial, la base imponible es el valor declarado de la finca matriz. La DGT no tiene competencia para determinar el tipo impositivo aplicable en la Comunidad Valenciana.
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