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The applicants intend to divide the ownership of 16 properties where usufructuary rights and bare ownership coexist. The DGT determines that there is not a single community of owners, but two, and that the operation constitutes a swap of rights rather than a dissolution of a community of owners.
Cuestión planteada Tributación de la disolución del condominio en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, Impuesto Municipal sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana e Impuesto General sobre la Renta de las Personas Físicas.
Al existir dos comunidades de bienes (una sobre el usufructo y otra sobre la nuda propiedad), la adjudicación de lotes distintos a la titularidad original se califica como permuta. En el ITPAJD, cada permutante tributará por el valor de lo que adquiere. En el IIVTNU, cada titular tributará por el incremento de valor derivado de la transmisión de su derecho. En el IRPF, no habrá ganancia o pérdida patrimonial si las adjudicaciones respetan la cuota de titularidad.
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