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V2022-21 ·7 July 2021 ·consulta-vinculante Medium impact
Tax

Segregation and allocation of rural land are not subject to IIVTNU or IRPF, but are subject to ITP and AJD

A query was raised regarding the taxation of the segregation, allocation, and sale of rural land between co-owners. The DGT clarifies that as the land is rural, IIVTNU does not apply and the allocation does not constitute a transfer, although it does generate documented legal acts.

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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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