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V1889-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Determination of the accrual and tax base in the liquidation of the community of property

DGT clarifies that liquidation is not a transmission for IIVTNU and does not generate capital gains in IRPF if assets are distributed according to ownership shares.

In 6 key points

How it affects those involved

The liquidation of a marital assets society does not trigger IIVTNU or IRPF capital gains if property is distributed based on ownership shares.

Lifecycle

2025-10-14PublishedPublished 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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