Skip to content
Back to index
V0984-25 10 June 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · disolución de comunidad de bienes

Dissolution of a community of goods with monetary compensation may be subject to documented acts tax

A consultant and his brother wish to dissolve a community of goods over six properties, allocating five to the first and one to the second, compensating the excess with money. The DGT examines whether this operation constitutes an onerous transfer or whether it is subject to tax on documented acts.

The question raised

Taxation of the operation.

The DGT's ruling

In the dissolution of communities of indivisible assets, if the benefits are equivalent and proportional to the participation shares, there is no liability for onerous transfers of property, but rather for the gradual quota of documented legal acts. This applies even if the compensation is in cash, through the assumption of debts, or through the provision of other assets in payment. The tax base shall be the value of the part of the real estate acquired ex novo. The taxable person shall be the co-owner to whom the real estate is adjudicated.

Book your free first meeting