Skip to content
V2438-14 ·16 September 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership without excess allocation is not subject to Income Tax or Property Transfer Tax

A query was raised regarding the taxation of the dissolution of two joint ownership communities (one arising from community property and another from inheritance). The DGT clarifies that if the allocation respects the ownership shares, no capital gains tax is due under Income Tax, no Property Transfer Tax is triggered, and taxation will only apply to documented legal acts under the ITPAJD.

In 6 key points

Lifecycle

2014-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact