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V1789-25 ·8 October 2025 ·consulta-vinculante Low impact
Tax

Dissolution of community with monetary compensation may be subject to documented legal acts taxation

Three brothers wish to dissolve a condominium, assigning the property to two of them and compensating the third in cash. The query is whether this operation is subject to taxation under documented legal acts or as onerous property transfers.

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2025-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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