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A holder of a 5% share wishes to terminate the co-ownership of a flat by compensating the remaining family members in cash. The DGT responds that the operation shall be taxed under documented legal acts and that the tax base shall be 95% of the cadastral reference value.
Question posed: Taxation of the operation.
The dissolution of the community with adjudication to a single co-owner who compensates the excess in cash constitutes a case of non-liability for onerous property transfers, being taxed via the documented legal acts quota. The tax base must be determined by the portion acquired ex novo, i.e., the percentage corresponding to the adjudicated excess. In this case, the base shall be 95% of the cadastral reference value of the property.
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