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A taxpayer queried the taxation of the allocation of plots within a community of property where excesses are compensated in cash. The DGT ruled that the operation constitutes an exchange for ITPAJD purposes and that no capital gain or loss arises for IRPF if the allocations respect the existing ownership shares.
Cuestión planteada Tributación de dicha operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y en el Impuesto sobre la Renta de las Personas Físicas.
Para el ITPAJD, la operación no es una disolución sino una redistribución de participaciones que constituye una permuta, tributando cada comunero por el valor de lo que adquiere. Para el IRPF, la adjudicación de bienes conforme a la cuota de titularidad no supone alteración en la composición del patrimonio, por lo que no genera ganancias ni pérdidas patrimoniales. En este caso, los bienes conservan sus valores y fechas de adquisición originarios.
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