Skip to content
V1839-19 ·15 July 2019 ·consulta-vinculante Medium impact
Tax

Dissolution of a joint property ownership without excess adjudication is subject to Documented Legal Acts tax

A query was made regarding the applicable taxes and tax base for the dissolution of a co-ownership involving two rural estates. The DGT ruled that, provided there is no excess adjudication, no onerous transfer of assets occurs; instead, the transaction is subject to the Documented Legal Acts tax.

In 6 key points

Lifecycle

2019-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact