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V0384-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Seizure of undivided assets is limited to the debtor's share of ownership

A query was raised regarding the sale of a property held in joint ownership when one of the owners is subject to an enforcement order by the AEAT. The DGT ruled that the seizure can only affect the debtor's specific share of ownership, rather than the entire asset.

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2022-02-28PublishedPublished 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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