MEDIUM
FISCAL Une unequal property division in a condominium extinguishment creates a capital gain or loss
Technical details
Summary
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.