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V0751-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

A capital gain or loss is generated if the adjudication of the common property exceeds the ownership share

A person asks whether the division of an apartment held in joint ownership with her ex-husband, where he is adjudicated her share in exchange for financial compensation, has tax implications. The DGT responds that the division of the common property does not constitute a change in assets if the corresponding share is adjudicated, but it does if assets are adjudicated at a value exceeding said share.

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2021-03-30PublishedPublished 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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