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A taxpayer has enquired about the taxation of the sale of a porter's lodge owned by a community of property owners, with the proceeds intended for renovations. The Directorate General for Taxes (DGT) clarifies that each co-owner must calculate their capital gain or loss by applying their respective ownership coefficient.
This ruling clarifies the method for calculating capital gains or losses in transactions involving common assets, ensuring that each co-owner's tax liability is based on their specific share of ownership.
The tax team reviews your specific situation.
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