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V0631-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Joint ownership can only comprise assets held in co-ownership

Three siblings wish to establish a joint ownership structure to manage inherited properties, some held in sole ownership and others in co-ownership. The Directorate General of Taxes (DGT) rules that the joint ownership can only include assets that are already held jointly.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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