Skip to content
V1918-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Exchange of shares following land subdivision is subject to transfer tax on onerous transfers

A group of co-owners intends to subdivide a rural estate, allocating one part to three of them and another part to the remaining two. The DGT has determined that the subdivision is subject to Stamp Duty (AJD), and the allocation of the new plots constitutes an exchange of shares subject to transfer tax on onerous transfers.

In 6 key points

Lifecycle

2022-09-08PublishedPublished 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