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V1625-23 ·8 June 2023 ·consulta-vinculante Medium impact
Tax

Dissolution of co-ownership with property allocation is not subject to onerous transfer tax if unavoidable excesses occur

A taxpayer queried the taxation of the dissolution of a co-ownership involving two properties, where one was allocated to each co-owner. The DGT ruled that if the allocation is necessary to dissolve the community and ownership shares are respected, it does not constitute an onerous transfer, but is instead subject to tax on documented legal acts.

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2023-06-08PublishedPublished 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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