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V2459-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Dissolution of a community of goods without excess allocation is not subject to onerous property transfers tax

Three sisters seek advice on the taxation of the termination of their community of goods, comprising real estate and shares. The DGT clarifies that if allocation is proportional to shares and there are no excesses, there is no patrimonial transfer, although there may be taxation on documented legal acts.

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

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