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MEDIUM
FISCAL

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

V2559-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2559-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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