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V2346-25 ·3 December 2025 ·consulta-vinculante Medium impact
Tax

Dissolution of gainful shares without excess allocation does not generate patrimonial gain or update property value

The consultant asks whether the dissolution of a gainful shares society for a property acquired in 1987 allows applying the ninth transitional provision of the LIRPF. Tax authorities respond that, as ownership shares are respected, there is no patrimonial alteration and the property retains its original value and acquisition date.

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2025-12-03PublishedPublished 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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