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V2487-25 ·15 December 2025 ·consulta-vinculante Medium impact
Tax

Division of community property without excess quota generates no patrimonial gain or loss

A consultant asks whether horizontal division of a building, allocating apartments according to each family's ownership share, has fiscal effects. The DGT responds that if allocation follows ownership shares, there is no patrimonial alteration.

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2025-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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