01 Dec 2009 22:21:

In addition to buying or selling property, the other time you will end up paying Plusvalia is as a form of death duty!

If you own your property, in joint ownership with your spouse/partner, when they die, you will end up paying this capital gains tax on their half of the property when it passes into your hands.

I have heard there is a way round this (forming a PLC and putting the property in the hands of the company, but I have still to investigate this further).

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