ARTICLE · 10 AUGUST 2018

Tributación En Los Excesos De Adjudicación

Perez Llorca

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La DGT analiza la tributación por ITP-AJD e IRPF en un proceso de divorcio en el que el consultante está casado en régimen de separación de bienes y es propietario al 50% junto con su esposa de dos...

SpainTax

Victoria Von Richetti

Alejandra Flores

Consulta de la DGT V0952-18, de 11 de abril de 2018

La DGT analiza la tributación por ITP-AJD e IRPF en un proceso de divorcio en el que el consultante está casado en régimen de separación de bienes y es propietario al 50% junto con su esposa de dos viviendas, cada una de ellas con diferentes valores. A uno de ellos se le adjudicará la vivienda de menor valor y, a otro, la vivienda de mayor valor, por lo que el consultante compensará a su cónyuge por la diferencia de valor en metálico.

La DGT concluye que conforme al artículo 4 la Ley del ITP-AJD, en la operación descrita concurren dos convenciones diferentes: (i) la disolución del condominio y (ii) la producción de un exceso de adjudicación.

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