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A taxpayer inquired about the taxation under ITPAJD, IRPF, and IIVTNU regarding the dissolution of a co-ownership of several inherited properties. The DGT ruled that if the adjudication respects the existing ownership shares, no capital gains tax (IRPF) is triggered, nor is there a liability for the municipal tax.
This ruling clarifies that the mere division of an undivided estate among heirs, provided it adheres to their respective ownership quotas, does not constitute a taxable event for capital gains or municipal property taxes.
The tax team reviews your specific situation.
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