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V3164-14 ·26 November 2014 ·consulta-vinculante Medium impact
Tax

Segregation, dissolution of joint property, and new build declarations are taxed separately

The taxpayer inquired about the taxation of a land segregation deed, the dissolution of a joint property community, and a new build declaration. The DGT ruled that these are three distinct transactions subject to tax independently.

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2014-11-26PublishedPublished 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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