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V0943-25 ·27 May 2025 ·consulta-vinculante Low impact
Tax

Dissolution of community of property without excess adjudication not subject to inheritance tax

A person wishes to dissolve the community of property of their habitual residence with their spouse, taking their share through a monetary compensation. The DGT assesses whether this transaction is subject to the Wealth Transmissions Tax (ITPAJD).

In 6 key points

How it affects those involved

Such dissolution, when no excess adjudication occurs and compensated by monetary payment, is not subject to wealth transmissions tax.

Lifecycle

2025-05-27PublishedPublished 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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