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A taxpayer queried the taxation of estate division, the dissolution of co-ownership, and the grouping of estates in Murcia. The DGT ruled that these operations do not constitute transfers of assets, but are instead subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados).
This ruling clarifies that these specific property reorganisations are treated as taxable legal acts rather than asset transfers, affecting the applicable tax rate and calculation method.
The tax team reviews your specific situation.
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