Skip to content
Back to index
V0549-19 14 March 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · disolución de comunidades de bienes

Dissolution of joint property ownership subject to Stamp Duty, provided there are no avoidable excess adjudications or exchanges

Three siblings who inherited parking spaces wish to divide them. The DGT clarifies that if the dissolution of the joint property ownership does not result in avoidable excess adjudications or exchanges between the parties, only Stamp Duty (AJD) will be payable.

The question raised

Cuestión planteada Tributación de la operación.

Email
Contact