Skip to content
Back to index
V2487-25 15 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Division of community property without excess quota generates no patrimonial gain or loss

A consultant asks whether horizontal division of a building, allocating apartments according to each family's ownership share, has fiscal effects. The DGT responds that if allocation follows ownership shares, there is no patrimonial alteration.

The question raised

Taxation of the operation under Personal Income Tax.

The DGT's ruling

The dissolution of a community of property and the adjudication of assets according to each co-owner's share does not constitute an alteration in the composition of the estate. In this case, no capital gain or loss is generated, and the assets retain their original value and acquisition date. An alteration of the estate would only exist if assets were adjudicated at a value exceeding a co-owner's ownership share.

Book your free first meeting