On 10 October, the Supreme Court approved the ruling, supporting the criteria of the Inland Revenue. It is considered that when the dissolution of the community or the extinction of the condominium of a property is desired, it must be taken into account that if the value of the property is higher than the value it had when it was acquired, a capital gain is generated. Therefore, this difference must be taxed in the Personal Income Tax (IRPF).

For us it is an honor to have received this award which, without a doubt, is a recognition of our entire career and, above all, the work, dedication and effort of all the professionals who make up the OBN& team.