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V2270-19 ·21 August 2019 ·consulta-vinculante Medium impact
Tax

Mere co-ownership of an asset does not generate tax liability for the other co-owners

A query is made as to whether the other co-owners of a property are liable for the debt of one of them and what percentage may be subject to attachment. The DGT responds that co-ownership is not a ground for liability and that the attachment may only affect the share of the person obligated to pay.

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2019-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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