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V2822-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Release of mortgage debtor and dissolution of co-ownership subject to Stamp Duty

A taxpayer has requested clarification regarding the taxation involved in being released from a mortgage and the dissolution of a co-ownership of a property. The Directorate General for Tax Affairs (DGT) has ruled that both operations are subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados).

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2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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