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A community of owners has requested clarification regarding the taxation of the sale of a porter's lodge, which is considered a common element. The Directorate General for Taxes (DGT) has ruled that each owner must proportionally calculate their acquisition and transfer values to determine their individual capital gain or loss.
This ruling clarifies that the sale of common property cannot be taxed as a single unit, but must be broken down according to each owner's share to reflect individual tax liabilities.
The tax team reviews your specific situation.
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