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V5155-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Redistribution of plots in a community of property is taxed as an exchange for ITPAJD and does not trigger IRPF gains if ownership shares are respected

A taxpayer queried the taxation of the allocation of plots within a community of property where excesses are compensated in cash. The DGT ruled that the operation constitutes an exchange for ITPAJD purposes and that no capital gain or loss arises for IRPF if the allocations respect the existing ownership shares.

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2016-11-29PublishedPublished 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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