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V0557-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

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

Siblings consulted on the taxation of the dissolution of a community of property that operates rural estates. The DGT ruled that, because economic activity is being carried out, the dissolution is taxed as corporate transactions under ITPAJD, and analysed the subsequent impact on VAT and Personal Income Tax.

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2021-03-11PublishedPublished 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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