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V0135-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

The dissolution of joint ownership communities may be subject to Stamp Duty or onerous transfers depending on the case

Four siblings wish to dissolve joint ownership communities over ten properties through proportional lots. The DGT analyzes taxation under ITPAJD and IIVTNU depending on whether the communities are dissolved or a swap of shares is performed.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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