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V0126-25 ·11 February 2025 ·consulta-vinculante Low impact
Tax

Tax treatment of the dissolution of a community of property and the adjudication of real estate

The DGT clarifies that if property is allocated proportionally according to each co-owner's share, there is no patrimonial transfer, although a tax may apply on documented legal acts.

In 6 key points

How it affects those involved

No patrimonial transfer occurs when property is distributed proportionally; a tax may still apply on documented legal transactions.

Lifecycle

2025-02-11PublishedPublished 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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