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V2340-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

Dissolution of joint property ownership with equivalent lots is subject to Documented Legal Acts tax

Four sisters sought guidance on the taxation of land subdivision and the subsequent dissolution of a co-ownership through the allocation of equivalent lots. The Directorate General for Taxes (DGT) ruled that the subdivision is subject to Documented Legal Acts tax and that dissolution without excess allocation does not constitute an onerous transfer, but is instead taxed based on the notary document fee.

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2021-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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