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V1319-25 ·15 July 2025 ·consulta-vinculante Low impact
Tax

Dissolution of a community of goods without excess allocation is not subject to ITP

A taxpayer asks whether the dissolution of a community of goods among five persons, through the allocation of five plots without economic compensation, is subject to ITP. The DGT clarifies that if the allocation is proportional to each member's share, there is no patrimonial transfer.

In 6 key points

How it affects those involved

No ITP tax arises when a community of goods is dissolved through proportional allocation of property without economic compensation.

Lifecycle

2025-07-15PublishedPublished 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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