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Three siblings wish to dissolve the co-ownership of two properties by allocating one property to each, compensating for the excess value. The DGT indicates that if such excesses are unavoidable due to the indivisibility of the assets, they shall be taxed under Documented Legal Acts (AJD) rather than Onerous Patrimonial Transfers (ITP).
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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