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V3254-16 ·12 July 2016 ·consulta-vinculante Medium impact
Tax

Segregation of estates and subsequent allotment of plots via exchange subject to AJD and Property Transfer Tax

A taxpayer inquired about the taxation of the segregation of an estate and the subsequent allotment of plots to dissolve a community of property. The DGT determined that the operation does not constitute a dissolution, but rather a segregation and an exchange of shares.

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2016-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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