Skip to content
Back to index
V1157-26 20 May 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · exceso de adjudicación

Tax nature of adjudication with compensation depends on metallic or goods exchange

A person enquires about the tax treatment of a separation where the husband receives two family property properties and compensates his wife with a property from his own ownership. The DGT clarifies that if compensation is not made in cash, the transaction is not considered a dissolution of community with excess adjudication, but a swap.

The question raised

Cuestión planteada Tributación de la operación.

Email
Contact