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V0239-16 21 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · iivtnu

Property allocation in divorce is exempt from IIVTNU, but excess allocation may be subject to IIVTNU and ITPAJD

A taxpayer has requested clarification regarding the taxation of the dissolution of joint ownership of three properties following a divorce. The DGT clarifies that the execution of a divorce decree is exempt from IIVTNU, but examines whether ITPAJD and IIVTNU apply if there is an avoidable excess in the allocation of assets.

The question raised

Cuestión planteada Tributación de ambas operaciones.

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