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Extinción Condominio y Adjudicación de Fincas


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Los casos mas comunes es cuando se disuelve la comunidad existente sobre una finca que pertenece en proindiviso por herencia, adjudicándose en pleno dominio y abonando el exceso a los demás comuneros. En este caso tributa por A.J.D. previa valoración por el Servicio correspondiente. (T.E.-A.R. Expte. 20244/94)

Tributan al 1%. En el caso de que las adjudicación no se haga por partes iguales hay que tributar los excesos al 4 o 7% (art. 11 c) )

Se sigue el criterio de si las adjudicaciones lo son en dinero se envía a los Servicios de Inspección aceptando el valor por Gestión Tributaria.

Cuando hay exceso se debe liquidar el exceso declarado por la diferencia entre las adjudicaciones efectuadas y las que correspondería según el titulo que tuviese:

P.ej. Proindiviso al 50%
-Terreno.............. 10.000.000
-Casa................... 5.000.000
Total........ 15.000.000


Al 50% correspondería a cada uno 7.500.000 , el exceso de adjudicación se cuantifica : 10.000.000 - 7.500.000= 2.500.000

A) Exceso de adjudicación 2.500.000*0.07: 175.000
B) Extinción del condominio 15.000.000 * 1% = 150.000

Si se produce VC > Vd. sólo afectaría a la extinción del Condominio.

La jurisprudencia del Tribunal Supremo (23-5-98, 27-10-94, 10-1-91) ha reconocido que la extinción del condominio, en cuanto acto jurídico a través del cual se produce la división y posterior adjudicación a los comuneros de la cosa común, no constituye un acto traslativo del dominio al no producirse sino una especificación del derecho que cada uno de los comuneros tenía en la cosa común, apareciendo de esta manera como un acto interno, circunstancia que determina que, al no haber transmisión patrimonial, no pueda entenderse sujeto a dicho tributo, por lo que habrá de ser el Impuesto de Actos Jurídicos Documentados en su modalidad de cuotas variables el que haya de gravar dicho acto jurídico en cuanto se recoga en alguno de los documentos publicos a los que alude el art. 31.2 del Texto Refundido.

B.I. Declarada…….. 100.000
B.I. Comprobada…. 1.000.000

De acuerdo con lo anterior sería al 1% sobre V.C.

Caso de que la cosa común resulte por su naturaleza indivisible o pueda desmerecer mucho por su división. La única forma de división, en el sentido de extinción de la comunidad, es, paradójicamente, no dividirla, sino adjudicarla a uno de los comuneros a calidad de abonar al otro, o a los otros, el exceso en dinero – arts. 404 y 1062 C.C.-. Esta obligación de compensar a los demás, o al otro, en metalico no es un “exceso de adjudicación”, sino una obligación consecuencia de la indivisibilidad de la cosa comun y de la necesidad en que se ha encontrado el legislador de arbirrar procedimientos para no perpetuar la indivisión que ninguno de los comuneros se encuentra obligado a soportar – art. 400. Tampoco, por eso mismo, esa compensación en dinero puede calificarse de compra de la otra cuota sino, simplemente de respeto a la obligada equivalencia que ha de guardarse en la división de la cosa común.

Cuando hablamos de sociedad de gananciales podemos decir que se trata de una comunidad de bienes y realizar su extinción de acuerdo con este criterio, sin embargo a diferencia de lo que sucede en una comunidad de bienes ordinaria en que cada uno de los comuneros tiene asignada una cuota específica de participación de la que pueden disponer libremente, los cónyuges sólo ostentan el derecho a percibir su correspondiente mitad cuando la disolución tenga lugar, sin que hasta ese momento puedan disponer de la misma. Por tanto ninguno de los cónyuges puede vender al otro la mitad que le correspondería en la sociedad de gananciales antes de que ésta se haya disuelto y se le hayan adjudicado efectivamente bienes que cubran el valor de dicha mitad, de los que, entonces, si podrá disponer libremente (D.G.T. 22/09/03. 1372/03)


Escritura donde figuran: división horizontal, extinción del condominio y declaración de obra nueva. Este caso se plantea cuando se realiza la división horizontal, con simultánea disolución de condominio entre los distintos titulares de un edificio adjudicando determinados elementos resultantes de la división horizontal susceptibles de aprovechamiento independiente.“… La extinción de la cosa común sólo es posible con la correspondiente división material de la misma, y no otra cosa que la división de lo poseído en común para su atribución a los condominos a título individual, es el acto de segregación de la cosa común, maxime teniendo en cuenta como es el caso, que la cosa común era susceptible de perfecta división por mitades, con la individualización de la propiedad resultante de la misma en la persona de los que hasta ese instante figuraban como comunero…” TSSJA 21-12-98. La división horizontal es presupuesto necesario para la extinción del condominio, y que ésta extinción, si origina la traslación del dominio que haría caer la convención en la sujección al impuesto… TSJA. 3-4-2000 (T.S. 12/11/1998)

En este tipo de escritura se producirían los siguientes hechos imponibles:

División Horizontal…………. No Sujeto a A.J.D.
Obra Nueva………………….. Sujeto a A.J.D.
Extinción Condominio……….. Sujeto a A.J.D.
Adjudicación ………………… No Sujeto a A.J.D.


S.28-6-1999.TRIBUNAL SUPREMO, Sala de lo Contencioso-Administrativo.

«la división y adjudicación de la cosa común son actos internos de la comunidad de bienes en los que no hay traslación del dominio, de modo que, en consecuencia, por primera transmisión sólo puede entenderse la que tiene como destinatario un tercero». En principio, pues, la división y consiguiente adjudicación de las partes en que se hubieran materializado las cuotas ideales anteriormente existentes no son operaciones susceptibles de realizar el hecho imponible del Impuesto sobre Transmisiones Patrimoniales a tenor de lo establecido en el art. 7.1 A) del Texto Refundido y de su Reglamento, aquí aplicables, de 1980 y 1981, respectivamente -hoy los mismos preceptos de los Textos vigentes de 24 de septiembre de 1993 . La división de la cosa común debe ser contemplada -recuerda la sentencia mencionada de 1998- como la transformación del derecho de un comunero, reflejado en su cuota de condominio, en la propiedad exclusiva sobre la parte de la cosa que la división hubiera individualizado. Con otras palabras: la división de la cosa común y la consiguiente adjudicación a cada comunero en proporción a su interés en la comunidad de las partes resultantes no es una transmisión patrimonial propiamente dicha -ni a efectos civiles ni a efectos fiscales- sino una mera especificación o concreción de un derecho abstracto preexistente. Lo que ocurre es que, en el caso de que la cosa común resulte por su naturaleza indivisible o pueda desmerecer mucho por su división -supuesto que lógicamente concurre en una plaza de aparcamiento e incluso en un piso (no se trata de la división de un edificio, sino de un piso, art. 401 del Código Civil)- la única forma de división, en el sentido de extinción de comunidad, es, paradójicamente, no dividirla, sino adjudicarla a uno de los comuneros a calidad de abonar al otro, o a los otros, el exceso en dinero -arts. 404 y 1062, párrafo 1º, en relación éste con el art. 406, todos del Código Civil-. Esta obligación de compensar a los demás, o al otro, en metálico no es un «exceso de adjudicación», sino una obligación consecuencia de la indivisibilidad de la cosa común y de la necesidad en que se ha encontrado el legislador de arbitrar procedimientos para no perpetuar la indivisión, que ninguno de los comuneros se encuentra obligado a soportar -art. 400-. Tampoco, por eso mismo, esa compensación en dinero puede calificarse de «compra» de la otra cuota, sino, simplemente, de respeto a la obligada equivalencia que ha de guardarse en la división de la cosa común por fuerza de lo dispuesto en los arts. 402 y 1061 del Código Civil, en relación éste, también, con el 406 del mismo Cuerpo Legal. En puridad de conceptos, cuando la cosa común es indivisible, bien materialmente o bien por desmerecimiento excesivo si se llevara a cabo la división, cada comunero, aun cuando tenga derecho sólo a una parte de la cosa, tiene realmente un derecho abstracto a que, en su día, se le adjudique aquélla en su totalidad, dada su naturaleza de indivisible, con la obligación de compensar a los demás en metálico. Esta forma, pues, de salir de la comunidad es también, por tanto, concreción o materialización de un derecho abstracto en otro concreto, que no impide el efecto de posesión civilísima reconocido en el art. 450 del Código Civil y no constituye, conforme ya se ha dicho, transmisión, ni a efectos civiles ni a efectos fiscales.


¿Está sujeta a IVA y por tanto a A.J.D. la división horizontal con adjudicación simultánea por disolución del condominio? No constituye una primera entrega cuando se realiza la adjudicación al promotor, la posterior entrega del promotor sería una primera entrega sujeta y no exenta; la adjudicación es una concreción de un derecho.

Se recoge un caso muy frecuente de compra de suelo y declaración posterior de la obra nueva, la reacción del legislador es considerar que existe una unica compra.


Tal y como hemos visto anteriormente la disolución del proindiviso no es más que la transformación del derecho que el comunero tiene sobre la cosa común, reflejado en su cuota de condominio, que se convierte en propiedad exclusiva sobre la cosa que la disolución individualizada, no existiendo una transmisión propiamente dicha, ni a efectos civiles ni fiscales, sino una mera especificación o concreción de un derecho abstracto preexistente. Ahora bien, cuando a una persona se le adjudican bienes por un importe que supera el valor de su teórico derecho de participación surge un exceso de adjudicación. Ahora si uno se queda con el bien a cambio de pagar al resto de los comuneros su valor en virtud del art. 1062 del C.C. estaría no sujeta a la modalidad de Transmisiones Patrimoniales pero si a la cuota gradual del Acto Jurídico Documentado cuando concurran los requisitos del art. 31.2 del T.R. (D.G.T. 1446-03)

Extinción Parcial.

La cesión por un comunero de su cuota de participación a otros comuneros, de forma que estos aumenten su participación no es una disolución de un proindiviso, pues el bien del proindiviso sigue en comunidad, es una transmisión. Si la transmisión es gratuita está sujeta al impuesto sobre donaciones, y si es onerosa, con contraprestación, está sujeta a ITP y AJD, modalidad transmisiones onerosas (V0114-08, de 21/01/08).

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