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A query was raised regarding the sale of a property held in joint ownership when one of the owners is subject to an enforcement order by the AEAT. The DGT ruled that the seizure can only affect the debtor's specific share of ownership, rather than the entire asset.
Cuestión planteada En el caso de una hipotética venta del local a un tercero ajeno a la familia:
En caso de bienes poseídos pro indiviso, el embargo se limitará exclusivamente a la cuota de participación del obligado al pago. Asimismo, dicha actuación debe notificarse a los condóminos o cotitulares del bien. La mera cotitularidad de bienes no constituye un supuesto de responsabilidad tributaria solidaria o subsidiaria.
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