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A divorced person under the Aragonese consortium regime inquires about the taxation of the allocation of assets following the dissolution of the community. The DGT indicates that if the excess in allocation could have been avoided through a more balanced distribution in lots, such excess must be taxed as onerous transfers of assets.
Question posed: Taxation of the transaction.
The dissolution of a community of property without excess in allocation does not constitute a transfer of assets, but is taxed as documented legal acts. If excesses exist, they are taxed as onerous transfers of assets, unless the requirements of the special rule are met: indivisibility of the asset, allocation to a single co-owner, and compensation in cash. Excesses resulting from the failure to form the most equivalent lots possible to avoid imbalance shall be taxed as onerous transfers.
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