In 2005, four individuas bought an apartment in Spain, my mother, my father, my partner and myself (not married). The mortgage is now paid off. My mother wants to gift her 25% share to my 3 other siblings and my partner wants to sell his 25% share to the same 3 siblings. We are all in agreement with this. Can you please tell me what is the mos tax efficient way of dealing with the above?
We are non residents.