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V5086-26 26 June 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Analysis pending
ITPAJD · división horizontal

Separate tax obligations for share acquisition and segregation, no TS doctrine application

The consultant asks whether the extinction of horizontal division and segregation are prerequisite acts for dissolving a proindiviso, allowing a single AJD payment under TS judgment 1286/2023. The DGT responds that the judgment does not apply and that the tax obligations will be separate.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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