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A co-owner wishes to extinguish the co-ownership of a dwelling by adjudicating full ownership to themselves and compensating the other party by paying their mortgage debt. The DGT determines that the operation is subject to Stamp Duty (AJD) and not to Onerous Property Transfers (TPO) if the requirements of indivisibility and equivalence are met.
Question posed - Taxation of the dissolution of co-ownership.
The dissolution of a community of property over indivisible real estate, where the adjudicatee compensates the excess in cash (or by assuming debt), does not constitute an onerous transfer, but is instead subject to the Stamp Duty (AJD) rate. The tax base for the AJD shall be the value of the part acquired ex novo. There is no liability for AJD due to the release of a debtor if the operation does not result in an effective release of the co-debtor, but rather the mortgage remains unchanged.
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