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V2327-22 ·7 November 2022 ·consulta-vinculante Medium impact
Tax

Contribution of real estate with assumption of debt creates two transactions subject to ITPAJD

An entity intends to contribute real estate under construction to new companies, including the assumption of the associated debt. The DGT has determined that the operation constitutes two distinct transactions: one involving corporate operations and another involving the settlement of assets in payment.

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2022-11-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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