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V0347-19 ·18 February 2019 ·consulta-vinculante Medium impact
Tax

Dissolution of property communities without business activity may only incur AJD tax if ownership shares are respected

Property owners consulted on the taxation of the dissolution of two property communities of hereditary origin through the allocation of real estate. The DGT ruled that, if ownership shares are respected and there are no avoidable excesses in allocation, only Documented Legal Acts (AJD) tax will apply under ITP, and no capital gains will arise for IRPF purposes.

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2019-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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