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A query was raised regarding whether, in the dissolution of a co-ownership, the taxable base for Stamp Duty (Actos Jurídicos Documentados) should be the total value of the property or only the portion being acquired. The Directorate General for Tax (DGT) ruled that it must only be the value of the part being transferred and acquired.
Cuestión planteada Si en la liquidación a practicar por Actos Jurídicos Documentados la base imponible está constituida por el valor total del inmueble o únicamente por el valor del 50 por ciento que recibe del ex condómino, por importe de 78.500 euros, según reciente jurisprudencia del Tribunal Supremo.
En la extinción de condominio con adjudicación a un comunero de un bien indivisible, la base imponible será la parte del valor del inmueble correspondiente a la participación que desaparece y es adquirida por el otro comunero. Al no existir una norma específica en el TRLITPAJD, se sigue la jurisprudencia del Tribunal Supremo que establece que el valor documentado no puede equivaler a la totalidad del bien, sino exclusivamente al valor de la parte que se adquiere ex novo.
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