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MEDIUM
FISCAL

Gain or loss on patrimonial valuation upon condominium dissolution

V0570-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0570-25
Published
31 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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