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V1627-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Allocation of common property does not create profit or loss if ownership share is preserved

Two sisters, heirs to four properties, wish to extinguish their co-ownership by allocating lots equivalent to their respective shares. The DGT states that no change to the patrimony composition occurs as long as the ownership share is maintained.

The question raised

Question posed: Taxation of the operation in the Personal Income Tax.

The DGT's ruling

The dissolution of a community of property and the adjudication of the share corresponding to each co-owner does not constitute a change in assets that generates gains or losses. The assets received shall retain their original values and acquisition dates. A change in assets would only occur if assets were adjudicated at a value exceeding the ownership share of a co-owner.

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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