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V1308-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Segregation of estates and exchange of shares between co-owners are taxed separately

Siblings executed a deed to segregate two estates from a parent property and allocate them to each individual, while keeping the parent property under joint ownership. The DGT has determined that the operation comprises two distinct agreements: a segregation and an exchange of shares.

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2015-04-28PublishedPublished 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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