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V0038-20 ·13 January 2020 ·consulta-vinculante Medium impact
Tax

Exchange of undivided shares among co-owners subject to transfer tax on onerous transfers

A query was raised regarding whether the allocation of rural estates in undivided ownership among co-owners constitutes a specification of rights or a reciprocal transfer. The DGT has determined that, as this does not involve the dissolution of communities but rather an exchange of percentages, it is classified as a barter.

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2020-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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