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Siblings have requested clarification regarding the taxation of the dissolution and distribution of several jointly owned properties following successive deaths. The Directorate General for Taxes (DGT) explains that if the distribution respects existing ownership shares and no exchanges occur between co-owners, it will only be subject to Stamp Duty.
This ruling clarifies the tax implications for the division of joint property, distinguishing between Stamp Duty (AJD) and transfer taxes depending on whether ownership shares are maintained or exchanged.
The tax team reviews your specific situation.
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