Skip to content
V0539-19 ·13 March 2019 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership over an indivisible asset is taxed via the variable rate for documented legal acts

A query was raised regarding whether the allocation of an indivisible property to a single co-owner, with cash compensation paid to the other, constitutes an onerous transfer. The DGT ruled that, as the requirements of the Civil Code are met, it does not constitute a transfer of assets, but is instead taxed under the category of notarised documents.

In 6 key points

Lifecycle

2019-03-13PublishedPublished 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