Skip to content
V0322-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership with unavoidable excess allocation will be taxed via documented legal acts

A taxpayer has queried the taxation of the dissolution of several co-ownerships over real estate involving bare ownership and usufruct. The DGT has determined that if the allocation of entire properties results in unavoidable excesses, the transaction will be taxed under the documented legal acts modality.

In 6 key points

Lifecycle

2023-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact