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V0868-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Co-owners must proportionally calculate capital gains or losses from the sale of a common asset

A community of owners requested guidance on how co-owners should calculate capital gains or losses following the sale of the porter's lodge. The Directorate-General for Taxes (DGT) ruled that each co-owner must calculate their own acquisition and transfer values on a proportional basis.

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Lifecycle

2019-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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