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Equivalent Lots: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2021–2024

Current position

The dissolution of community property assets through the formation of lots that are equivalent and proportional to the participation shares does not constitute an onerous transfer of assets. This operation is taxed solely under the modality of documented legal acts according to art. 7.2.B of the TRLITPAJD. Equivalence can be achieved through cash compensations, the assumption of debts, or the payment in kind of other assets, even if the assets are indivisible.

The DGT's position has remained constant over time, confirming that the formation of proportional lots avoids an onerous transfer. Throughout the rulings, the doctrine has specified that equivalence does not strictly require cash compensations, admitting the assumption of debts or the payment in kind of other assets. It has also been clarified that the indivisibility of assets does not prevent the application of this criterion.

Turning points

  1. V3035-23

    Allows taxation via documented legal acts through the formation of equivalent lots or compensations that are not strictly in cash, such as the assumption of debts.

  2. V2597-24

    Confirms that the formation of equivalent lots is valid regardless of whether the assets are indivisible and expands the forms of compensation to the payment in kind of other assets.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2597-24 17 Dec 2024

Dissolution of joint property ownership through equivalent lots is subject to Stamp Duty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
disolución de comunidad de bienesexceso de adjudicacióntransmisiones patrimoniales onerosasactos jurídicos documentadosproindiviso TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 2TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.2.B
Affects CompanyExpat · Non-residentIndividual
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