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V0251-18 1 February 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · proindiviso

Allocation of assets without dissolving the joint ownership is considered a barter subject to ITP

Two siblings wish to terminate the joint ownership of a single urban plot within a set of inherited assets. The DGT ruled that, as the joint ownership over the remaining assets is not dissolved, the transaction constitutes a barter rather than a dissolution.

The question raised

Cuestión planteada Tributación por el Impuesto sobre Transmisiones Patrimoniales en ambos supuestos.

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