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V0692-22 ·30 March 2022 ·consulta-vinculante Medium impact
Tax

Separate taxation required for new construction and horizontal division or dissolution of community

The inquirer asks whether they can pay tax on new construction and subsequently pay tax on the dissolution of the community instead of on the horizontal division. The DGT rules that each independent legal act must be taxed separately.

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2022-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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