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V1901-20 ·11 June 2020 ·consulta-vinculante Medium impact
Tax

Taxation of the dissolution of a community of property regarding bare ownership and consolidation of title

A query was raised regarding the taxation of three scenarios for dissolving a community of property over the bare ownership of a property. The DGT clarifies that the dissolution of bare ownership with monetary compensation is taxed as documented legal acts, whereas the acquisition of shares from other co-owners is taxed as an onerous transfer.

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2020-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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