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V0196-20 ·28 January 2020 ·consulta-vinculante Medium impact
Tax

Excess adjudication in the dissolution of joint property communities is subject to ITP, gifts, or documented legal acts

A taxpayer has requested clarification on how excess adjudication should be taxed when dissolving various joint property communities (arising from purchases and inheritances) and which value should be applied. The DGT has ruled that the excess is taxed according to its legal nature and that the tax base is the value declared on the date of dissolution.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of surplus assets distributed during the dissolution of joint ownership, ensuring that the specific nature of the transfer (onerous or gratuitous) determines the applicable tax.

Lifecycle

2020-01-28PublishedPublished 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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