consultation No.: V0157-08.
Date: 29/01/2008. Tax
affected: Onerous Transfer Tax and Stamp Duty.
Subject: Dissolution of Community Property of hereditary origin.
The findings of the Directorate General of Taxation are:
"First: The dissolution of a community made up of inherited property that has not done business in any case be subject to the form of stamp duty, notarial documents, the Transfer Tax and Stamp Documentados.Segunda: The tax base shall be the declared value of an inherited community dissolves.
Third: If the new community of property resulting from the dissolution of the hereditary community in business, its constitution will be subject to the concept corporate transactions.
Fourth: If the dissolution of community property in question is over-allotment produce avoidable, they should be taxed in the Transfer Tax and Stamp Duty on the concept of onerous property transfer
Date: 29/01/2008. Tax
affected: Onerous Transfer Tax and Stamp Duty.
Subject: Dissolution of Community Property of hereditary origin.
The findings of the Directorate General of Taxation are:
"First: The dissolution of a community made up of inherited property that has not done business in any case be subject to the form of stamp duty, notarial documents, the Transfer Tax and Stamp Documentados.Segunda: The tax base shall be the declared value of an inherited community dissolves.
Third: If the new community of property resulting from the dissolution of the hereditary community in business, its constitution will be subject to the concept corporate transactions.
Fourth: If the dissolution of community property in question is over-allotment produce avoidable, they should be taxed in the Transfer Tax and Stamp Duty on the concept of onerous property transfer
0 comments:
Post a Comment