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

V1927-25

Prepared and reviewed by the BMC editorial team · Methodology

Technical details

Type

consulta-vinculante (what is this?)

Identifier

V1927-25

Published

15 Oct 2025

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

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

2025-10-15PublishedPublished in the BOE

Official text Based on BOE data (boe.es). Information, not advice.