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V3319-19 ·3 December 2019 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership of foreign property is not subject to Documented Legal Acts tax

A taxpayer inquired whether the dissolution of co-ownership of a property in Argentina through economic compensation triggers Documented Legal Acts (AJD) tax. The Directorate General of Taxes (DGT) ruled that the transaction falls outside the tax's territorial scope.

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2019-12-03PublishedPublished 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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