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V2269-15 ·17 July 2015 ·consulta-vinculante Medium impact
Tax

The transfer of participation shares in a community of property is subject to onerous transfers of assets

A query is made as to whether the exit of two co-owners from a community of property, through the adjudication of their shares to the remaining owners in exchange for assuming debt, constitutes onerous transfers of assets or documented legal acts. The DGT responds that the operation is an onerous transfer of participation shares and not a dissolution of the community.

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2015-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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