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V1807-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

The dissolution of a co-ownership with economic compensation generates a capital gain for the beneficiary co-owner

A taxpayer and his sister dissolved a co-ownership of assets, with the taxpayer receiving bank balances and the sister receiving the dwelling and the garage, followed by economic compensation. The DGT determines that the difference in value generates a capital gain for the co-owner who receives more value than their respective share.

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2023-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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