Spain: La disolución de condominio y el reparto de la cosa común solo tributan en ajd por la parte que se adquiere

Last Updated: 20 December 2018
Article by Victoria von Richetti and Viktoriya Petkova
Most Read Contributor in Spain, September 2019

Sentencia del TS de 9 de octubre de 2018 (recurso de casación núm. 4625/2017)

En el caso planteado, una pareja decide separarse y, como consecuencia de la disolución de la sociedad de gananciales, uno de los cónyuges adquiere la mitad del inmueble familiar con compensación en metálico de su valor al otro consorte.

En este sentencia, el TS centra el debate en determinar si la base imponible del AJD en la escritura notarial que documenta la extinción del condominio entre los cónyuges (derivada de la disolución de la sociedad de gananciales, en virtud de la cual se adjudica la vivienda común a uno de los cónyuges), se corresponde con el valor total de la vivienda o, si, por el contrario, coincide con el valor del inmueble en la parte correspondiente al comunero cuya participación desaparece en virtud de la operación.

La controversia se plantea porque la Administración gestora del impuesto (la Comunidad Valenciana) considera que la base imponible deber ser la totalidad del valor del bien afectado por la extinción del condominio mientras que el TEAR y el TSJ entienden que la base imponible debe quedar limitada exclusivamente a la parte alícuota del 50% que uno transmite y el otro adquiere.

El TS establece como contenido interpretativo de la sentencia que la extinción del condominio –en este caso, como consecuencia de la disolución de la sociedad de gananciales–, con adjudicación a uno de los cónyuges comuneros de un bien indivisible física o jurídicamente, cuando previamente ya poseía un derecho sobre aquel derivado de la existencia de la comunidad en que participaba, puede ser objeto de gravamen bajo la modalidad de AJD, cuando se documenta bajo la forma de escritura notarial, siendo su base imponible la parte en el valor del referido inmueble correspondiente al comunero cuya participación desaparece en virtud de tal operación y, en este asunto, del 50% del valor del bien.

El TS fundamenta su fallo en la jurisprudencia de este tribunal sobre el régimen fiscal de la división de la cosa común, y cita la sentencia dictada el 28 de junio de 1999, por la que entiende que, "el valor de lo que se documenta en una convención de esta clase no puede equivaler al de la totalidad del bien, inmueble en este caso, que es objeto de división, sino sólo el de la parte que se adquiere ex novo y sobre el que estrictamente recae la escritura pública".

El TS y el TSJ apuntan que carecería de sentido que se hiciera en peor condición al cónyuge adjudicatario de la mitad indivisa que a un tercero que adquiera, en virtud del mismo negocio jurídico, la parte del bien inmueble dividida y adjudicada, sin que haya razones para esta diferencia de trato.

Conviene destacar la importancia de este pronunciamiento, dada la existencia de (i) pronunciamientos de diversos TSJs que mantenían que, en estos supuestos, la base imponible debía ser el valor total del inmueble que se adjudica (STSJ de Madrid de 11 de octubre de 2012 y 30 de octubre de 2012) y (ii) de algunas consultas de la DGT (V0617-17) en el mismo sentido. No obstante, en las últimas consultas (V0952-18), la DGT ya venía considerando que la base imponible era la parte del inmueble que no le pertenecía antes al contribuyente adjudicatario.

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