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V2714-20 4 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · disolución de comunidad de bienes

Dissolution of a community of property without business activity only incurs tax on documented legal acts if excesses are minimised and indivisibility is met

Five siblings wish to dissolve a community of property consisting of six properties through allocations with excesses compensated in cash. The DGT analyses whether this operation is subject to ITPAJD and IIVTNU.

The question raised

Cuestión planteada Primera: Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.

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