Skip to content
Back to index
V1966-15 23 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ITPAJD · disolución de comunidad de bienes

Dissolution of joint ownership communities without business activity is taxed via documented legal acts

A taxpayer queried the taxation of the dissolution of two joint ownership communities where a property was allocated to each sibling through cash compensation. The DGT ruled that, if there is no business activity and the communities are dissolved separately, only documented legal acts (AJD) will be subject to tax.

The question raised

Cuestión planteada 1. Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact