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V3029-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership with excess allocation compensated in cash is subject to AJD rather than TPO or IIVTNU

Two siblings wish to dissolve a co-ownership of four inherited properties, allocating unequal lots with financial compensation. The DGT has determined that the operation does not constitute an onerous transfer nor does it trigger capital gains tax, but is instead subject to Stamp Duty (AJD).

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2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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