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V1667-17 ·27 June 2017 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership assets taxed via documented legal acts if allocation is proportional

Consultants inquired about the taxation of the dissolution of three different joint ownership assets. The DGT ruled that the termination of a joint ownership through proportional allocation does not constitute a transfer and is subject to tax on documented legal acts, provided there are no excesses in the allocation.

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2017-06-27PublishedPublished 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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