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V0034-18 ·11 January 2018 ·consulta-vinculante Medium impact
Tax

Segregation and dissolution of a community of property are taxed separately as documented legal acts

A query was made regarding the taxation of the segregation of an estate and the subsequent allocation of the resulting properties to specific co-owners with financial compensation. The DGT determines that there are two distinct taxable events that must be taxed independently.

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2018-01-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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