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V2848-18 ·29 October 2018 ·consulta-vinculante Medium impact
Tax

Dissolution of joint property ownership may be subject to transfer tax if avoidable excess adjudication or swaps occur

The applicant asks whether the termination of co-ownership triggers Transfer Tax and which type applies. The DGT responds that if the dissolution involves avoidable excess adjudication or compensation with assets from another community, it will be taxed as an onerous transfer of property or a swap.

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2018-10-29PublishedPublished 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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