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V2644-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

No capital gain arises in IRPF from free transfer of plots to local government

A taxpayer asks whether the free transfer of plots to local government following a land subdivision is subject to IRPF. The DGT states there is no capital gain as there is no change in the composition of the estate.

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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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