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V2777-18 24 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · disolución de comunidad de bienes

Dissolving co-ownership communities with excess allocation may trigger capital gains tax

Three siblings intend to dissolve two co-ownership communities using unequal lots compensated with cash. The DGT analyses the taxation under ITPAJD, IIVTNU, and IRPF for this transaction.

The question raised

Cuestión planteada - Tributación de la operación en el ITPAJD.

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What is published here, applied to a company or a specific case. The first meeting is free.

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