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V2364-25 ·4 December 2025 ·consulta-vinculante Low impact
Tax

Dissolution of community with monetary compensation: tax treatment under specific conditions

A person wishes to know how taxation applies to the dissolution of a community of property where all immovable assets are assigned and the other party is compensated with money. The DGT explains that if specific conditions relating to indivisibility and monetary compensation are met, no tax is due on transferable transactions but rather on documented legal acts.

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2025-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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