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V2793-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Separation of co-owners through allocation of distinct assets may qualify as a barter subject to IET/IIVTNU and Income Tax

Siblings intend to divide two properties (one being social housing) by allocating one to one sibling and the other to the rest without compensation. The DGT has determined that, as the community of property is not extinguished over all assets, the transaction constitutes a barter rather than a mere division.

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2019-10-10PublishedPublished 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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