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V0239-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Property allocation in divorce is exempt from IIVTNU, but excess allocation may be subject to IIVTNU and ITPAJD

A taxpayer has requested clarification regarding the taxation of the dissolution of joint ownership of three properties following a divorce. The DGT clarifies that the execution of a divorce decree is exempt from IIVTNU, but examines whether ITPAJD and IIVTNU apply if there is an avoidable excess in the allocation of assets.

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2016-01-21PublishedPublished 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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