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V2496-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

The dissolution of co-ownership with cash compensation shall be taxed for AJD on 95% of the reference value

A holder of a 5% share wishes to terminate the co-ownership of a flat by compensating the remaining family members in cash. The DGT responds that the operation shall be taxed under documented legal acts and that the tax base shall be 95% of the cadastral reference value.

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Lifecycle

2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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