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V2640-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Profit arises if property allocation in marital settlement exceeds ownership share

A taxpayer asks whether awarding family property to their ex-spouse after divorce via economic compensation triggers taxation. The DGT responds that settlement does not constitute a patrimonial alteration if each party's ownership share is respected, but does if property is allocated above the respective share.

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2025-12-23PublishedPublished 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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