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MEDIUM
FISCAL

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

V2346-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2346-25
Published
3 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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