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V2216-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

Segregation and separation of co-ownership interests subject to Stamp Duty and do not trigger Capital Gains Tax if ownership shares are respected

A taxpayer queried the taxation of the segregation of a rural estate and the allocation of a portion to a co-owner. The DGT ruled that the segregation and the separation of the co-owner are subject to Documented Legal Acts tax and that there is no impact on Personal Income Tax (IRPF) provided the ownership share is respected.

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2017-09-05PublishedPublished 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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