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A taxpayer inquired whether the allocation of a property following the dissolution of co-ownership due to divorce is subject to ITPAJD, IIVTNU, and IRPF. The DGT determined that there is no liability for IIVTNU or ITPAJD (due to inadmissibility), but a capital gain or loss may arise for IRPF purposes for the spouse transferring their share.
The tax team reviews your specific situation.
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