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V1696-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

The dissolution of co-ownership with excess adjudication compensated in cash is subject to Stamp Duty (AJD) and not to Transfer Tax (TPO)

A co-owner wishes to extinguish the co-ownership of a dwelling by adjudicating full ownership to themselves and compensating the other party by paying their mortgage debt. The DGT determines that the operation is subject to Stamp Duty (AJD) and not to Onerous Property Transfers (TPO) if the requirements of indivisibility and equivalence are met.

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2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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