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MEDIUM
FISCAL

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

V2644-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2644-25
Published
23 Dec 2025

Summary

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.

In 5 key points

Lifecycle

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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