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A group of co-owners intends to divide a property into two parts so that some owners retain property A and others property B without compensation. The DGT indicates that the operation is not a dissolution of a community of property, but rather a segregation combined with an exchange of shares.
This ruling clarifies that dividing a property and exchanging shares between co-owners triggers both Documented Legal Acts (AJD) and Onerous Property Transfers (TPO) taxes, rather than being treated as a simple dissolution of a community of property.
The tax team reviews your specific situation.
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