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A taxpayer has inquired whether it is possible to carry out a joint dissolution of various assets forming different joint ownership communities. The DGT explains that taxation will depend on whether the allocations maintain the proportion of ownership shares and whether there are excess allocations or exchanges.
The ruling clarifies the tax implications for the dissolution of joint ownership communities, specifically regarding the Stamp Duty (AJD) based on the proportionality of asset distribution.
The tax team reviews your specific situation.
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