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V2739-21 10 November 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · extinción de condominio

Dissolution of communities with equivalent lots taxed via Stamp Duty rather than onerous asset transfers

A property owner sought clarification on the taxation of the termination of several joint ownerships through the formation of lots of equivalent value without compensation. The DGT ruled that, provided the requirements of equivalence and proportionality are met, the operation does not constitute an onerous transfer but is instead subject to Stamp Duty.

The question raised

Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITPAJD)

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