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V0871-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Dissolution of joint property with excess adjudication may be subject to AJD tax rather than onerous transfers

A group of co-owners wishes to terminate their co-ownership of several properties by awarding full ownership to some members and compensating the others. The DGT determines that, provided certain requirements are met, the transaction is not subject to transfer tax on onerous transfers, but rather to tax on documented legal acts.

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2024-04-23PublishedPublished 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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