Skip to content
V1915-23 ·4 July 2023 ·consulta-vinculante Medium impact
Tax

The acquisition of shares from other co-owners is taxed as onerous transfers of property, not as a dissolution

The taxpayer sought to determine whether the operation of acquiring the shares of other co-owners to consolidate ownership between himself and his wife constituted a dissolution of a community of property. The DGT responds that it is not a dissolution because the community persists between the two new owners, but rather an onerous transfer of real estate.

In 6 key points

Lifecycle

2023-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact