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A query was raised regarding whether the settlement of a debt arising from an excess adjudication during the dissolution of community property, through the transfer of assets different from those originally agreed, is exempt from Transfer Tax (ITP). The DGT ruled that this transaction constitutes an independent dation in payment and cannot benefit from the dissolution exemption.
Cuestión planteada Si el pago de la deuda mediante bienes privativos del deudor en un momento posterior a la disolución de la sociedad de gananciales está exento del pago del Tributación de la operación planteada por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados, por tratarse de un exceso de adjudicación producido en la disolución del régimen de gananciales.
La entrega de bienes para saldar una deuda contraída en la disolución de gananciales, cuando se sustituye la prestación inicialmente pactada por otra distinta, constituye una dación en pago. Este acto es una transmisión onerosa según el artículo 7.2.a) del TRLITPAJD. Por tanto, no es posible aplicar la exención de las adjudicaciones por disolución de gananciales a un acto jurídico independiente y posterior a la misma.
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