Skip to content
V1151-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of property must be separated by ownership share and awarded portion

The consultant asks how to determine the acquisition value of their property after the liquidation of the marital property society. The DGT responds that the portion corresponding to their ownership share must be separated from the awarded portion, which has a higher value.

In 6 key points

How it affects those involved

The acquisition value of property must be split according to ownership share and awarded portion during marital property liquidation.

Lifecycle

2025-07-01PublishedPublished 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