Skip to content
Back to index
V2559-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Dissolution of communities with different ownership shares creates a capital gain or loss

Three brothers ask whether the allocation of property following the dissolution of their community of property triggers taxation. The DGT responds that, due to differing ownership shares in the properties, the transaction is considered an exchange rather than a simple division of the common property.

The question raised

Taxation of the operation in the Personal Income Tax.

The DGT's ruling

The dissolution of a community of property does not generate gains or losses if the adjudication corresponds to the ownership share of each co-owner. However, if the co-owners exchange assets belonging to communities with different shares, an asset alteration occurs by way of barter. In this case, the gain or loss shall be calculated as the difference between the acquisition value of the asset transferred and the higher of the market value of the asset delivered or the asset received.

Book your free first meeting