Skip to content
V0984-25 ·10 June 2025 ·consulta-vinculante Medium impact
Tax

Dissolution of a community of goods with monetary compensation may be subject to documented acts tax

A consultant and his brother wish to dissolve a community of goods over six properties, allocating five to the first and one to the second, compensating the excess with money. The DGT examines whether this operation constitutes an onerous transfer or whether it is subject to tax on documented acts.

In 6 key points

Lifecycle

2025-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact