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V2855-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Grouping estates through exchange generates capital gains or losses, whereas dissolution does not

A rural landowner has enquired about the taxation of an operation involving the grouping of plots with other owners and its subsequent dissolution. The DGT indicates that the initial grouping constitutes an exchange that generates gains or losses, whereas the dissolution of the community of property is not taxable if proportional shares are allocated.

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2020-09-22PublishedPublished 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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