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V2110-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership does not trigger capital gains if allocation respects each owner's share

Following a restructuring, certain consultants became co-owners of shares and sought to dissolve the co-ownership by distributing the shares proportionally. The DGT ruled that this operation does not constitute an alteration in the composition of the assets.

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2021-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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