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MEDIUM
FISCAL

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

V0918-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0918-25
Published
26 May 2025

Summary

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.

In 6 key points

Lifecycle

2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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