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The consultant asks whether the extinction of horizontal division and segregation are prerequisite acts for dissolving a proindiviso, allowing a single AJD payment under TS judgment 1286/2023. The DGT responds that the judgment does not apply and that the tax obligations will be separate.
Cuestión planteada Tributación de la operación para la consultante y, si teniendo en consideración que la extinción de la división horizontal y la segregación son actos previos e imprescindibles para la disolución del proindiviso, si es aplicable a dichas operaciones la doctrina del Tribunal Supremo recogida en la Sentencia 1286/2023, de 18 de octubre, devengándose un solo AJD por la extinción del condominio.
No se aplica la sentencia del Tribunal Supremo 1286/2023 porque no existe identidad de razón, al ser la opción elegida una alternativa y no un requisito necesario. La extinción de la división horizontal no tributa por AJD al no tener contenido valuable. La segregación tributa de forma independiente por la modalidad de actos jurídicos documentados. La adjudicación de una cuota parte a la consultante tributa como transmisión patrimonial onerosa, ya que no se produce una disolución de la comunidad.
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