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V2501-23 18 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Allocation of assets exceeding ownership share in co-ownership division triggers capital gain or loss

A married couple wishes to divide a plot of land and two privately owned buildings, where one party will receive a larger area and compensate the other. The DGT rules that the allocation of assets at a value higher than the ownership share constitutes a change in assets.

The question raised

Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.

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