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V2071-21 ·9 July 2021 ·consulta-vinculante Medium impact
Tax

Exchange of shares in land division is subject to onerous transfer tax

A taxpayer queried the taxation of an operation involving the segregation of a common plot, its allocation to two co-owners, and the subsequent addition of one part to another property they already held in common. The DGT ruled that this does not constitute a dissolution of a community of property, but rather an exchange of shares alongside acts of segregation and aggregation.

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2021-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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