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MEDIUM
FISCAL

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

V1420-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1420-25
Published
24 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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