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V1592-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

Dissolution of joint property ownership without excess adjudication is subject to Stamp Duty

The applicant inquired about the taxation of the dissolution of three joint property ownerships through the allocation of one property to each sibling. The DGT ruled that if the allocation is proportional to the ownership share, there is no onerous transfer of assets, but Stamp Duty (AJD) is still applicable.

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2024-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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