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Three siblings wish to exchange shares in a piano, a residential property, and a village house so that each becomes the sole owner of specific assets. The DGT has ruled that, as this does not involve a single community of property, the transaction constitutes an exchange rather than a mere dissolution of co-ownership.
Cuestión planteada Son dos las cuestiones planteadas:
Si existen varias comunidades de bienes, su disolución simultánea mediante el intercambio de bienes de distintas comunidades constituye una permuta y no una disolución de condominio. En este caso, la operación debe tributar por la modalidad de transmisiones patrimoniales onerosas. La disolución de una comunidad solo evita el ITP si no hay exceso de adjudicación o si el exceso se compensa exclusivamente en metálico según el Código Civil. La DGT no tiene competencia para determinar los tipos impositivos aplicables en las Comunidades Autónomas.
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