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V2165-20 ·29 June 2020 ·consulta-vinculante Medium impact
Tax

Dissolution of a joint property community with cash compensation is subject only to Stamp Duty

An individual wishes to dissolve a joint property community regarding a dwelling by awarding themselves the entire property and compensating their sibling with cash. The DGT rules that, if the asset is indivisible and the compensation is made in cash, the transaction is subject only to Stamp Duty (AJD).

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Lifecycle

2020-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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