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V3388-15 ·4 November 2015 ·consulta-vinculante Medium impact
Tax

The dissolution of a co-ownership generates a capital gain or loss if the allocation exceeds the ownership share

A query is made as to whether the dissolution of a community of property and the allocation of dwellings with economic compensation triggers taxation. The DGT responds that the division of the common property does not constitute an asset alteration if the corresponding share is allocated, but it does generate a gain or loss if assets are allocated at a value higher than each co-owner's share.

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2015-11-04PublishedPublished 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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