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MEDIUM
FISCAL

Extinction of condominium without excess quota generates no capital gains or losses

V2433-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2433-25
Published
11 Dec 2025

Summary

Two brothers carried out the extinction of a condominium of inherited assets without economic compensation, and the DGT states that if the allocation conforms to the ownership share, there is no change in wealth.

In 6 key points

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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