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V1412-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Dissolution of a condominium doesn't create patrimonial gains or losses if allocation is proportional

Consultants ask whether the dissolution of a condominium over land, with each party receiving a proportional lot value, has IRPF implications. The DGT responds that there is no patrimonial alteration as long as the allocation corresponds to the ownership share.

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2025-07-24PublishedPublished 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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