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V0927-19 ·29 April 2019 ·consulta-vinculante Medium impact
Tax

Excess allocation of non-residential assets subject to ITPAJD if they do not form a single registry unit

An heir received a dwelling and its annexes (garage and storage room) by compensating her sister with money. The query concerns whether this excess allocation is subject to Transfer Tax and Stamp Duty (ITPAJD).

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2019-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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