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V1920-24 ·30 August 2024 ·consulta-vinculante Medium impact
Tax

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

Co-owners intend to subdivide a plot of land and allocate one parcel to each married couple to dissolve their joint ownership. The DGT has ruled that the subdivision is subject to Stamp Duty (AJD) and the allocation constitutes an exchange of shares subject to transfer tax on onerous transfers.

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2024-08-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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