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V1901-21 ·17 June 2021 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership with excess adjudication may be subject to AJD if certain requirements are met

A co-owner seeks clarification on the taxation of the dissolution of several joint ownerships through the adjudication of equivalent lots. The DGT analyses whether the assumption of a mortgage debt constitutes cash compensation and how this affects ITPAJD and IIVTNU.

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2021-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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