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Browsing Tag

‘stamp duty’

Termination of co-ownership: recent judgments

Personal income taxation The Supreme Court in its ruling of 10 October 2022 clarifies how the termination of a co-ownership is taxed for personal income tax purposes when the value of the property is updated. The Personal Income Tax Law ...
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Taxation on transfers made between co-owners

The Supreme Court on rulings dated as of 14, 20 and 26 March 2019 has clarified how transfers made between co-owners of real estate should be taxed, under the assumption that they are formalised before a Notary Public. In such ...
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