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V2021-21 ·7 July 2021 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership communities without excess adjudication is subject to AJD tax and does not trigger IRPF capital gains

Consultants inquired about the taxation of the dissolution of several joint ownership communities and the adjudication of an inheritance. The DGT ruled that, provided there are no excess adjudications, the operation is subject to Stamp Duty (AJD) and does not constitute a capital gain for Income Tax (IRPF) purposes.

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2021-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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