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V2814-19 ·14 October 2019 ·consulta-vinculante Medium impact
Tax

Two separate Stamp Duty settlements required for land segregation and dissolution of co-ownership

A query was raised regarding whether the segregation of a plot of land and the subsequent dissolution of co-ownership within the same deed should be taxed separately. The Directorate General for Tax Affairs (DGT) ruled that, as these are distinct agreements with independent taxable events, one settlement is required for the segregation and another for the adjudication of the properties.

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2019-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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