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V1016-23 25 April 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · disolución de comunidad de bienes

The dissolution of communities of property through equivalent lots shall be taxed under documented legal acts

Sisters consult regarding the taxation of the dissolution of their community of property through the adjudication of proportional real estate lots. The DGT responds that, as there are no excess adjudications, the operation shall be taxed under the documented legal acts modality.

The question raised

Question posed: Taxation of the operation under the Transfer Tax and Documented Legal Acts Tax.

The DGT's ruling

The dissolution of communities of property that do not carry out business activities, when the adjudications maintain the due proportion to the ownership shares, is only taxed under documented legal acts. If equivalent and proportional lots are formed to avoid excesses, the case of non-liability for onerous property transfers applies. The tax base shall be the value of the part of the real estate acquired ex novo upon the disappearance of a co-owner's interest. The taxpayer shall be the adjudicatee of each real estate property.

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