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A query was raised regarding whether horizontal division and the dissolution of a co-ownership are taxed as legal acts documented within the same deed. The Directorate General for Taxes (DGT) ruled that these constitute several distinct conventions subject to tax separately: inheritance adjudication, horizontal division, separation of co-owners, and exchange.
Question posed: Whether horizontal division is taxed as documented legal acts when such horizontal division is carried out simultaneously with the dissolution of the co-ownership.
The transaction contains several conventions that are taxed independently. Horizontal division is taxed as documented legal acts pursuant to Article 31.2 of the TRLITPAJD. The separation of co-owners, upon the allocation of assets according to their respective shares, is taxed as documented legal acts. The transfer of shares among the remaining siblings constitutes a barter subject to onerous transfers of property.
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