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V2114-14 ·1 August 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership with excess allocation subject to ITPAJD, IIVTNU and IRPF

A taxpayer has requested clarification regarding the taxation involved in dissolving a joint ownership of two properties following the liquidation of a matrimonial regime. The DGT explains that the operation may trigger obligations for transfer tax, municipal capital gains tax, and personal income tax (IRPF).

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2014-08-01PublishedPublished 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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