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V0555-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Dissolution of a community of property with economic activity taxed as corporate transactions under ITPAJD

Three siblings operating rural estates through a community of property have sought clarification on the taxation of its dissolution. The DGT indicates that, because they carry out business activities, the operation is subject to ITPAJD under the corporate transactions modality, and further analyses the impact on VAT and Personal Income Tax (IRPF).

In 6 key points

Lifecycle

2021-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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