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V0196-20 28 January 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · exceso de adjudicación

Excess adjudication in the dissolution of joint property communities is subject to ITP, gifts, or documented legal acts

A taxpayer has requested clarification on how excess adjudication should be taxed when dissolving various joint property communities (arising from purchases and inheritances) and which value should be applied. The DGT has ruled that the excess is taxed according to its legal nature and that the tax base is the value declared on the date of dissolution.

The question raised

Cuestión planteada 1. Que sucedería en caso de asignarse un mayor importe a alguna de las partes por exceso de adjudicación

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