MEDIUM
FISCAL Taxation of the dissolution of non-business community property
Technical details
Summary
The DGT clarifies that the division of the common property is not a transfer, but excess allocations may be taxable depending on their nature.
In 6 key points
How it affects those involved
The dissolution of non-business community property is not subject to taxation as a transfer, but excess allocations may be taxable under specific conditions.
Lifecycle
2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.