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V0458-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Dissolution of community of property without tax excess due to documented legal acts

A taxpayer asks how the dissolution of two condominiums is taxed when two co-owners each acquire a property. The DGT explains that if the allocation respects ownership shares, there is no onerous transfer, but there may be taxation under documented legal acts.

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2026-02-27PublishedPublished 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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