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A query was raised regarding whether the release of a debtor in a mortgage, following the dissolution of a co-ownership, is subject to Stamp Duty (Actos Jurídicos Documentados). The Directorate General for Taxes (DGT) confirms that it is subject to this tax and specifies which party is liable for payment.
This ruling clarifies the tax implications for co-owners when one party is released from a mortgage obligation during the division of common property, confirming the applicability of Stamp Duty.
The tax team reviews your specific situation.
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