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V0110-25 ·7 February 2025 ·consulta-vinculante Low impact
Tax

The dissolution of a co-ownership without excess in adjudication is not subject to transfer tax on onerous transfers

A group of siblings wishes to dissolve a condominium of multiple properties, allocating equivalent rights such as usufruct and bare property. The DGT examines whether this arrangement can be structured to avoid excess allocation and thus prevent ITP.

In 6 key points

How it affects those involved

The operation may affect tax obligations under ITP rules if excess allocation is not properly structured.

Lifecycle

2025-02-07PublishedPublished 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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