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V0505-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Une unequal property division in a condominium extinguishment creates a capital gain or loss

The DGT states that if property allocation does not respect ownership shares, a change in capital arises, resulting in a gain or loss.

In 6 key points

How it affects those involved

A capital gain or loss is triggered when property allocation in a condominium extinguishment fails to reflect ownership shares.

Lifecycle

2025-03-28PublishedPublished 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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