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V2811-20 ·16 September 2020 ·consulta-vinculante Medium impact
Tax

Dissolution of joint ownership without excess allocation is not subject to ITP or IIVTNU

Consultants inquired about the nature of their joint ownership communities and the taxation implications of their dissolution through horizontal division. The DGT clarifies that dissolution without excess allocation does not constitute a transfer of assets and therefore does not trigger taxation under ITP, IIVTNU, or IRPF.

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2020-09-16PublishedPublished 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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