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V2742-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Land grouping may be taxed as a barter and community dissolution as documented legal acts

A taxpayer queried the ITP, AJD, and IRPF taxation of operations involving the grouping, segregation, and dissolution of a co-ownership of 22 rural properties. The DGT ruled that grouping constitutes a barter subject to ITP, whereas segregation and the dissolution of the co-ownership without excess adjudication are subject to AJD.

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2020-09-07PublishedPublished 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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