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V1729-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Free transfer of an undivided share of property to a partner does not generate real estate capital income, but does trigger imputed income

A property owner has enquired about the tax implications of transferring her share of a property to her partner, with whom she is not married. The DGT indicates that, if the transfer is proven to be free of charge, it will not generate real estate capital income, but will result in the imputation of real estate income.

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2023-06-15PublishedPublished 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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