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V0039-25 ·22 January 2025 ·consulta-vinculante Low impact
Tax

The dissolution of non-business joint ownerships may be taxed as documented legal acts

The DGT clarifies that if the property is indivisible and assigned to one co-owner with monetary compensation to others, it is not a taxable transfer but rather a documented legal act.

In 6 key points

How it affects those involved

Such transactions are not subject to tax on extinction of co-ownership but are regulated under documented legal acts.

Lifecycle

2025-01-22PublishedPublished 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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