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V1650-17 27 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Tax treatment of the dissolution of a community of property: IRPF and VAT

A query was made regarding the tax treatment of the dissolution of a community of property for machinery rental, where one member acquires the other's share. The Tax Agency states that for IRPF, capital gains may arise if the allocation is not proportional, and for VAT, the transaction may be taxable or not depending on whether an autonomous economic unit is transferred.

The question raised

Tax treatment of said operation in Personal Income Tax and in Value Added Tax.

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