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V0570-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

Gain or loss on patrimonial valuation upon condominium dissolution

A taxpayer asks about taxation when dissolving a condominium with a sibling via a distribution with monetary compensation. The DGT responds that dissolution does not constitute a patrimonial alteration if the corresponding share is assigned, but does generate tax if a co-owner receives assets valued above their share.

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2025-03-31PublishedPublished 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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