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V2383-20 13 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · disolución de comunidad de bienes

Dissolution of a community of property without excess adjudication is not subject to IRPF or IIVTNU, but may trigger ITPAJD and VAT

Two individuals have requested clarification regarding the taxation of the dissolution of a community of property consisting of twelve dwellings. The DGT has ruled that, provided the adjudication respects the respective ownership shares, there is no change in assets for IRPF purposes nor a transfer of property for IIVTNU purposes.

The question raised

Taxation of the dissolution of co-ownership regarding Personal Income Tax, Transfer Tax and Stamp Duty, Value Added Tax, and Tax on the Increase in Value of Urban Land.

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