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V2326-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Dissolution of community property with avoidable excess adjudication is subject to transfer tax

A couple sought clarification regarding ITP and AJD taxation upon the dissolution of their community property, which included a home, cash, and a livestock farm. The DGT clarified that adjudication without excess does not constitute a transfer; however, if there is an avoidable excess of adjudication involving economic compensation, it is considered an onerous transfer of assets.

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2020-07-07PublishedPublished 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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