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A company requested a ruling on the taxation of a transaction involving the segregation of a plot of land, the redistribution of a mortgage charge, and the dissolution of a co-ownership. The Directorate General for Tax (DGT) ruled that, as these constitute several distinct legal agreements within a single document, each must be taxed independently.
Question raised: Taxation of the operation.
The segregation of the property and the redistribution of mortgage liability are taxed separately under the concept of Documented Legal Acts. The distribution of the mortgage constitutes an independent taxable event because it modifies the original mortgage liability. Finally, the dissolution of the community of property shall be taxed under Documented Legal Acts if there was no business activity, or under corporate operations if there was.
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