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V1309-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership does not trigger capital gains if allocation respects ownership shares

A query was raised regarding whether the dissolution of a co-ownership and the subsequent allocation of segregated plots generates a capital gain for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that no change in assets occurs, provided that the allocation aligns with each co-owner's respective share.

In 5 key points

How it affects those involved

This ruling provides legal certainty for co-owners during the division of property, confirming that the process is tax-neutral if ownership proportions are maintained.

Lifecycle

2022-06-09PublishedPublished 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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