Skip to content
Back to index
V3164-14 26 November 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · segregación de fincas

Segregation, dissolution of joint property, and new build declarations are taxed separately

The taxpayer inquired about the taxation of a land segregation deed, the dissolution of a joint property community, and a new build declaration. The DGT ruled that these are three distinct transactions subject to tax independently.

The question raised

Question raised: Taxation of the operation.

The DGT's ruling

Segregation, the dissolution of a community of property, and the declaration of a new building are three conventions subject to tax separately. The dissolution of the community constitutes a new taxable event, regardless of whether it is carried out in the same deed. The tax base must be that of the moment when the conventions were effectively carried out, even if they are subsequently executed as a public deed.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact