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V0918-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

Award of property in marital assets liquidation exceeding ownership share generates patrimonial gain

A couple liquidates their marital assets and the wife receives all property in exchange for a cash compensation. The DGT states that when property is awarded exceeding the owner's share, a patrimonial alteration occurs, resulting in a gain or loss.

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2025-05-26PublishedPublished 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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