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V1307-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Dissolution of joint property ownership with excess adjudication may be subject to AJD tax if equivalence requirements are met

A taxpayer inquired about the taxation of the dissolution of a co-ownership involving three properties, where different lots were allocated to each sibling. The DGT indicates that, following Supreme Court doctrine, if the requirements of indivisibility, equivalence, and proportionality are met, the transaction will not be taxed under onerous property transfers, but rather under documented legal acts.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for the dissolution of joint property, distinguishing between onerous transfers and documented legal acts based on the principles of indivisibility and equivalence.

Lifecycle

2022-06-09PublishedPublished 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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