Skip to content
V3224-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Dissolution of a joint ownership does not generate capital gains if the allocation respects the ownership share

A query was made regarding whether the dissolution of a joint ownership of rural estates and its allocation based on appraised value constitutes a capital gain. The DGT ruled that there is no capital gain if the allocation aligns with each co-owner's respective share.

In 6 key points

Lifecycle

2018-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact