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V0623-25 3 April 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Analysis pending
ITPAJD · extinción de condominio

Community member's acquisition of co-owner shares constitutes a chargeable transfer

The consultant wishes to transfer their private share to the marital society, dissolve the community with siblings, and take ownership of the properties. The DGT examines whether this operation constitutes a dissolution of co-ownership without triggering inheritance or property transfers tax.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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