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An heir wishes to be allocated a property from an estate by compensating their sister with cash. The DGT rules that if the excess allocation is unavoidable due to the indivisibility of the assets, it will not be subject to onerous transfer tax (ITPAJD), but only to Inheritance and Gift Tax (ISD).
Cuestión planteada Tributación de la operación.
No está sujeto a la modalidad de transmisiones patrimoniales onerosas del ITPAJD el exceso de adjudicación que se fundamente en la imposibilidad de formar lotes proporcionales por la existencia de bienes no divisibles, siempre que el adjudicatario compense el exceso con dinero. Esta excepción de indivisibilidad debe aplicarse al conjunto de los bienes y no a cada bien individualmente, debiendo ser el exceso inevitable para no poder formar dos lotes equivalentes mediante otras adjudicaciones.
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