La tributación de los actos jurídicos documentados, documento notarial cuota variable de operaciones inmobiliarias no sujetas a IVA y su relación con la disolución de comunidades sobre bienes inmuebles

Abstract

Taxation of operations modifying registry farms in indirect taxation is reduced to a lien on Stamp Duty, notarial variable fee. However, when these operations are accompanied by the dissolution of a community of goods, taxation on Transfer Tax and Stamp Duty becomes complex.The tax treatment when modifying the registry farms, the new statement of work or the horizontal division of farms is accompanied by the dissolution of a community property depends on whether you are considered independent events, or otherwise these operations constitute the necessary budget the granting of the extinction of the community. If to this is added that in the event of dissolution of community property excesses award may occur and not always community property is fully extinguished complexity increases and taxes to meet depend on what the circumstances under which It produces the extinction of the condominium