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V0432-18 ·16 February 2018 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership communities with different owners subject to taxation based on the nature of the allocation

A query was raised regarding whether the extinction of several co-ownership arrangements with different co-owners in each property constitutes one or multiple communities, and how the subsequent allocation is taxed. The DGT has determined that these are independent communities and that taxation will depend on whether there is an excess in allocation, whether compensation is made in cash, or if the dissolution is partial.

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2018-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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