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A community of property owners has requested guidance on how to tax the sale of a dwelling that was a common element of the building. The Directorate General for Taxes (DGT) has ruled that the acquisition and transfer values must be calculated by applying the corresponding ownership coefficients.
This ruling clarifies the tax treatment for the sale of common elements within a community of owners, ensuring that capital gains or losses are distributed according to each owner's share.
The tax team reviews your specific situation.
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