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V0537-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Gain or loss on patrimonial alteration upon property assignment exceeding ownership share

The taxpayer asks whether the dissolution of a co-ownership in an inherited property, where a sister receives the full share by economic compensation, is subject to income tax. The DGT responds that a patrimonial alteration occurs when property is assigned above the ownership share, resulting in a gain or loss.

In 6 key points

How it affects those involved

A gain or loss is generated if property is assigned beyond the ownership share, triggering patrimonial adjustment.

Lifecycle

2026-03-06PublishedPublished 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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