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V0286-25 ·14 March 2025 ·consulta-vinculante Medium impact
Tax

Number of ITPAJD taxable events depends on quota distribution between spouses buyer and seller

A couple in separation of assets purchases property from another couple under the same regime. The DGT examines how many taxable events arise and how to calculate the taxable base.

In 6 key points

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2025-03-14PublishedPublished 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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