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The consultant asks whether the dissolution of a nuda property proindiviso, where he is awarded 50% and compensates his mother economically, is subject to documentary acts taxation. The DGT explains that taxation depends on whether the dissolution involves excess adjudication under Article 1.062 of the Civil Code.
Cuestión planteada Si la disolución de la comunidad sobre la nuda propiedad tributa por la modalidad de actos jurídicos documentados del ITPAJD.
Si la disolución no genera excesos de adjudicación, no hay transmisión onerosa pero la escritura tributa por actos jurídicos documentados si cumple los requisitos del art. 31.2 TRLITPAJD. Si hay exceso de adjudicación, este tributa por transmisiones onerosas, salvo que se cumpla la regla especial del art. 1.062 del Código Civil (bien indivisible, adjudicación a uno solo y compensación en metálico), en cuyo caso tributará por actos jurídicos documentados. La compensación en dinero no convierte la operación en una compraventa, sino que mantiene la naturaleza de división de la cosa común.
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