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The taxpayer seeks to terminate a co-ownership of a commercial premises by acquiring full ownership and compensating the other co-owners in cash. The Directorate General for Taxes (DGT) indicates that if the property is indivisible or would lose value if divided, the transaction will be subject to Stamp Duty (AJD).
Question raised: Taxation of the operation.
If the property is indivisible or loses value due to its division, the adjudication to a single co-owner with cash compensation does not constitute an onerous transfer, but is taxed under the gradual quota for documented legal acts. The tax base shall be the value of the portion that the adjudicatee acquires ex novo. In this case, the base shall be the value of the portion that the taxpayer acquires, corresponding to 94.444444% of the property.
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