Skip to content
Back to index
V0746-21 30 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ITPAJD · extinción de condominio

Awarding property to a single co-owner via financial compensation is subject to ITP and IIVTNU if the entire co-ownership is not dissolved

An individual wishes to be awarded a property from a family inheritance by financially compensating their siblings. The DGT has ruled that, as the entirety of the co-ownerships is not being dissolved, the transaction constitutes a sale and purchase rather than a mere division.

The question raised

Cuestión planteada Se solicita saber si dicha extinción está exenta de tributar en el Impuesto sobre la Renta de las Personas Físicas o en cualquier otro tributo. También se solicita saber si en dicha extinción, las plusvalías que se generen están exentas.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact