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V1213-21 ·4 May 2021 ·consulta-vinculante Medium impact
Tax

The dissolution of communities of property is subject to Stamp Duty if there are no excesses in adjudication or if the special rule is met

Siblings inquire about the taxation of the dissolution of a co-ownership of several real estate properties through equivalent lots with monetary compensation. The DGT explains that taxation will depend on whether excesses in adjudication exist and whether the requirements of the special rule of the Civil Code are met.

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2021-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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