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A group of owners sought clarification regarding the taxation of the dissolution of their community of property and the subsequent adjudication of real estate. The Directorate General for Taxes (DGT) ruled that if the adjudication respects the existing ownership shares, no transfer occurs, and therefore no tax is due under the Property Transfer Tax (IIVTNU), the Stamp Duty (ITPAJD), or Personal Income Tax (IRPF).
The tax team reviews your specific situation.
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