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The applicants enquire whether two distinct communities of property must be dissolved independently to be subject to taxation for documented legal acts. The DGT rules that, according to Supreme Court doctrine, independent dissolution is not mandatory provided that the requirements of indivisibility, equivalence, and proportionality are met.
This ruling clarifies the tax implications for the simultaneous dissolution of multiple property communities, confirming that a single tax event may be valid if specific legal criteria are satisfied, potentially reducing administrative complexity and tax burden.
The tax team reviews your specific situation.
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