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V1420-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Dissolution of a community of goods does not generate patrimonial gains or losses if property is allocated according to each member's share

Consultants ask about IRPF tax implications arising from the dissolution of a community of goods and the allocation of immovable property. The DGT responds that there is no patrimonial change if allocation respects each member's 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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