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A taxpayer inquired whether it is possible to increase the value of one property and decrease another to extinguish two separate joint ownerships without any compensation or gains. The DGT ruled that, as these are two distinct joint ownerships, the undivided shares cannot be exchanged without the transaction being classified as a barter subject to Transfer Tax (ITP).
Cuestión planteada Primera. Si se podría aumentar el valor de una de las viviendas y disminuir el de la otra, de forma que el lote de ambas mantenga su valor, a efectos de llevar a cabo la extinción de condominio de tal forma que no sea necesaria compensación económica alguna para las partes ni se genere ganancia o pérdida para las mismas.
La existencia de dos comunidades de bienes con origen distinto exige tratar la disolución como dos negocios jurídicos separados. Si los comuneros intercambian sus cuotas indivisas, la operación es una permuta sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD. Si se disuelven por separado, la adjudicación de un bien indivisible generará un exceso de adjudicación que tributará por Impuesto de Sucesiones y Donaciones (si no hay compensación) o por Actos Jurídicos Documentados (si la hay).
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