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A consultant asks how extinction of a condominium of two properties with economic compensation awards is taxed. The DGT explains that dissolution without excesses is taxed under documented legal acts, while with excesses it may be subject to ITPAJD or ISD.
Question posed: Taxation of these operations under the Transfer Tax and Documented Legal Acts Tax
The dissolution of the community regarding property 1, being indivisible and being adjudicated to a single co-owner who compensates the others, is taxed under the modality of documented legal acts. Regarding property 2, as the community persists with a reduced number of members, a transfer of shares occurs which is taxed under onerous asset transfers. Performing both operations in a single deed does not alter their independent tax classification.
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