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V0470-18 ·21 February 2018 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership with unavoidable excess allocation subject to variable AJD rate

A taxpayer inquired about the settlement of ITP and AJD when dissolving a co-ownership of a flat and a garage through the allocation of different assets and cash compensation. The DGT ruled that, as the excess is unavoidable to extinguish the co-ownership, it does not constitute an onerous transfer but is instead subject to the variable rate of AJD.

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2018-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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