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V2383-20 ·13 July 2020 ·consulta-vinculante Medium impact
Tax

Dissolution of a community of property without excess adjudication is not subject to IRPF or IIVTNU, but may trigger ITPAJD and VAT

Two individuals have requested clarification regarding the taxation of the dissolution of a community of property consisting of twelve dwellings. The DGT has ruled that, provided the adjudication respects the respective ownership shares, there is no change in assets for IRPF purposes nor a transfer of property for IIVTNU purposes.

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2020-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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