consultation No.: V0765-08.
Date: 11/04/2008. Tax
affected: Onerous Transfer Tax.
matter: The consultant agency was established by private contract dated February 1, 2006, consisting of four peasants, who provided 1202.02 euros, the concept of "Corporate Social Capital, and disbursed in the following proportion: 36 by 100, 34.58 by 100, 14.71 and 14.71 per 100 100. The activity of the community property would be to lease commercial premises, but without the consideration of business for the purposes of income tax, for lack of full-time workforce. As of April 6, 2006, the residents acquired with the same percentages of ownership, registration number of farms that form a commercial premises would be leased to a company. Currently, one of the community, which has a stake of 14.71 per 100-both the initial and community property in local ownership, and is co-mortgage, is intended to convey their share of participation and ownership by other community members and stop being responsible mortgage.
The findings of the Directorate General of Taxation are:
First: The transmission of community member participation in a community property subject to property transfer mode of ITPAJD expensive, the concept of onerous transfer of assets and rights , which are those which are integrated into each community property and must pay tax at the rate of movable or immovable nature of such bienes.Segunda: The separation of a villager from a community of goods, resulting in segregation and delivery of fair share of that community, it is a transmission-not just as what is the dissolution of community property with the division of the commonplace and its award to the villagers, but the transformation of his right as a commoner, as reflected in its share condominium in the exclusive ownership of the thing that the act of segregation has been individualized.
Third, the separation of a villager from a community of goods, resulting in segregation and delivery of its share of the community and unless the community property business does not exercise or have estate or excesses occur award is not subject to transfer tax and stamp duty.
By villager spreading money is given.
Date: 11/04/2008. Tax
affected: Onerous Transfer Tax.
matter: The consultant agency was established by private contract dated February 1, 2006, consisting of four peasants, who provided 1202.02 euros, the concept of "Corporate Social Capital, and disbursed in the following proportion: 36 by 100, 34.58 by 100, 14.71 and 14.71 per 100 100. The activity of the community property would be to lease commercial premises, but without the consideration of business for the purposes of income tax, for lack of full-time workforce. As of April 6, 2006, the residents acquired with the same percentages of ownership, registration number of farms that form a commercial premises would be leased to a company. Currently, one of the community, which has a stake of 14.71 per 100-both the initial and community property in local ownership, and is co-mortgage, is intended to convey their share of participation and ownership by other community members and stop being responsible mortgage.
The findings of the Directorate General of Taxation are:
First: The transmission of community member participation in a community property subject to property transfer mode of ITPAJD expensive, the concept of onerous transfer of assets and rights , which are those which are integrated into each community property and must pay tax at the rate of movable or immovable nature of such bienes.Segunda: The separation of a villager from a community of goods, resulting in segregation and delivery of fair share of that community, it is a transmission-not just as what is the dissolution of community property with the division of the commonplace and its award to the villagers, but the transformation of his right as a commoner, as reflected in its share condominium in the exclusive ownership of the thing that the act of segregation has been individualized.
Third, the separation of a villager from a community of goods, resulting in segregation and delivery of its share of the community and unless the community property business does not exercise or have estate or excesses occur award is not subject to transfer tax and stamp duty.
By villager spreading money is given.
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