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V1625-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership with cash compensation subject to Stamp Duty rather than onerous transfers

A taxpayer intends to dissolve two joint ownership communities to acquire ownership of two properties by compensating their siblings with cash. The DGT rules that, provided the requirements of indivisibility and cash compensation are met, the transaction is subject to Stamp Duty (AJD).

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2021-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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