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MEDIUM
FISCAL

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

V1151-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1151-25
Published
1 Jul 2025

Summary

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.

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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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