Skip to content
V5086-26 ·26 June 2026 ·consulta-vinculante Medium impact
FISCAL

Separate tax obligations for share acquisition and segregation, no TS doctrine application

The consultant asks whether the extinction of horizontal division and segregation are prerequisite acts for dissolving a proindiviso, allowing a single AJD payment under TS judgment 1286/2023. The DGT responds that the judgment does not apply and that the tax obligations will be separate.

In 6 key points

Lifecycle

2026-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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