Skip to content
V1253-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

No capital gains tax on dissolution of co-ownership if allocation respects ownership share

A consultant and their former spouse wish to dissolve a co-ownership of three properties by distributing them in a similar manner. The DGT rules that this does not generate capital gains or losses provided that each party receives assets corresponding to their respective ownership share.

In 6 key points

Lifecycle

2024-05-31PublishedPublished 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