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Co-owners intend to subdivide a plot of land and allocate one parcel to each married couple to dissolve their joint ownership. The DGT has ruled that the subdivision is subject to Stamp Duty (AJD) and the allocation constitutes an exchange of shares subject to transfer tax on onerous transfers.
Question posed: Instrumentalization and taxation of the proposed allocations. Valuation of the allocations based on the acquisition value of the land or the current market value.
The segregation of estates is not a transfer, but rather a taxable event under the documented legal acts modality. In the event that, following the segregation, the co-owners exchange their shares in the new estates, the operation is of the nature of an exchange. Therefore, it must be taxed under the onerous transfers of property modality for the portion of the estate being acquired.
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