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A co-owner has requested a ruling regarding the taxation of the segregation of a rural property and the subsequent dissolution of the community of property. The DGT has ruled that both acts constitute distinct conventions and generate independent taxable events subject to Stamp Duty (Documented Legal Acts).
This ruling clarifies that the segregation of land and the dissolution of a co-ownership arrangement are treated as separate legal transactions, each triggering its own tax liability under Stamp Duty regulations.
The tax team reviews your specific situation.
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