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V1579-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Cannot confirm exclusive ownership if sale deed indicates proindiviso

A taxpayer asks whether her patrimonial gain from property sales belongs solely to her based on a private agreement from 2002. The DGT responds that ownership cannot be confirmed due to contradictions in the sale deed.

The DGT's ruling

The taxation of the capital gain is determined by the ownership of the real estate according to the rules of legal ownership. The DGT does not have the competence to value or confirm contradictions between the contractual status declared by the taxpayer and other agreements that may negate it. In this case, the deed of sale reflects that both spouses are owners in equal shares, which prevents the confirmation of the sole ownership requested.

Apply this to a real case

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

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