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V1927-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Extinction of a community of property generates no patrimonial gain or loss if the share is respected

The DGT confirms there is no patrimonial alteration if the allocation corresponds to each co-owner's share.

In 6 key points

How it affects those involved

No patrimonial gain or loss arises when dividing a building among co-owners if the allocation matches their respective shares.

Lifecycle

2025-10-15PublishedPublished 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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