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V0543-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Division of common property without excess does not create patrimonial gains or losses

A couple in a community property regime asks whether extinguishing the shared ownership in an investment fund through the allocation of equivalent lots triggers taxation. The DGT responds that there is no patrimonial alteration if the allocation corresponds to the ownership share.

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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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