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V1783-25 ·8 October 2025 ·consulta-vinculante Low impact
Tax

Dissolution of community of goods with monetary compensation may be taxed under documented acts

The consultant asks how the dissolution of a community of goods is taxed when one co-owner is awarded property to avoid dividing real estate, and compensates the others with money. The DGT explains that if certain Civil Code requirements are met, it is not subject to taxable transfers but rather to documentation acts.

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2025-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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