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V1888-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

The dissolution of a co-ownership with excess adjudication is subject to VAT if the transferor is a business entity

An Archdiocese and an association consult on the taxation regarding the dissolution of a co-ownership of three urban properties where an excess adjudication compensated in cash occurs. The DGT analyzes whether the operation is subject to VAT and to Transfer Tax (ITP) and Stamp Duty (AJD).

Lifecycle

2023-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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