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V2559-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Dissolution of communities with different ownership shares creates a capital gain or loss

Three brothers ask whether the allocation of property following the dissolution of their community of property triggers taxation. The DGT responds that, due to differing ownership shares in the properties, the transaction is considered an exchange rather than a simple division of the common property.

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2025-12-18PublishedPublished 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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