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MEDIUM
FISCAL

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

V2487-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2487-25
Published
15 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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

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