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The taxpayer queried the Stamp Duty (ITPAJD) and Income Tax (IRPF) implications following the dissolution of their community of property and a separate private joint ownership. The Tax Agency clarified that while the dissolution of the community of property (sociedad de gananciales) is exempt, any excesses in the allocation of assets are not, and the private joint ownership will be subject to Stamp Duty.
The tax team reviews your specific situation.
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