{"id":4764,"date":"2026-03-09T17:23:32","date_gmt":"2026-03-09T16:23:32","guid":{"rendered":"https:\/\/www.gron-andersen.es\/extincion-de-condominio-i-spania\/"},"modified":"2026-03-09T17:23:33","modified_gmt":"2026-03-09T16:23:33","slug":"extincion-de-condominio-i-spania","status":"publish","type":"page","link":"https:\/\/www.gron-andersen.es\/no\/extincion-de-condominio-i-spania\/","title":{"rendered":"Extinci\u00f3n de Condominio i Spania"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4764\" class=\"elementor elementor-4764 elementor-4654\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b7eb814 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b7eb814\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-501935e\" data-id=\"501935e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e5ca19 elementor-widget elementor-widget-heading\" data-id=\"2e5ca19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Konsulentbureau<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-209fc2db elementor-widget elementor-widget-heading\" data-id=\"209fc2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extinci\u00f3n de Condominio i Spania<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6844b5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b6844b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateX_direction&quot;:&quot;negative&quot;,&quot;motion_fx_translateX_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;0.5&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;motion_fx_translateX_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}}}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2790fc9d elementor-widget__width-initial elementor-absolute elementor-widget-tablet__width-initial elementor-widget elementor-widget-spacer\" data-id=\"2790fc9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-516b79c9 elementor-widget elementor-widget-text-editor\" data-id=\"516b79c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"s4\">N\u00e5r to eller flere personer eier en eiendom sammen, kan det oppst\u00e5 situasjoner hvor man \u00f8nsker \u00e5 oppl\u00f8se sameiet. Dette kalles en <\/span><span class=\"s5\">extinci\u00f3n de condominio<\/span><span class=\"s4\"> (oppl\u00f8sning av sameie).<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-df6b70b e-flex e-con-boxed e-con e-parent\" data-id=\"df6b70b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30c4069 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"30c4069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"443\" src=\"https:\/\/www.gron-andersen.es\/wp-content\/uploads\/2026\/01\/Kob-af-bolig-i-Spanien-for-aegtefaeller-1024x567.jpg\" class=\"attachment-large size-large wp-image-4634\" alt=\"K\u00f8b af bolig i Spanien for \u00e6gtef\u00e6ller\" srcset=\"https:\/\/www.gron-andersen.es\/wp-content\/uploads\/2026\/01\/Kob-af-bolig-i-Spanien-for-aegtefaeller-1024x567.jpg 1024w, https:\/\/www.gron-andersen.es\/wp-content\/uploads\/2026\/01\/Kob-af-bolig-i-Spanien-for-aegtefaeller-300x166.jpg 300w, https:\/\/www.gron-andersen.es\/wp-content\/uploads\/2026\/01\/Kob-af-bolig-i-Spanien-for-aegtefaeller-768x426.jpg 768w, https:\/\/www.gron-andersen.es\/wp-content\/uploads\/2026\/01\/Kob-af-bolig-i-Spanien-for-aegtefaeller.jpg 1440w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-963699c e-con-full e-flex e-con e-child\" data-id=\"963699c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f11cba8 elementor-widget elementor-widget-text-editor\" data-id=\"f11cba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"s6\"><span class=\"s4\">Det er en juridisk l\u00f8sning hvor \u00e9n eier overtar hele eiendommen, og de \u00f8vrige eierne trer ut mot \u00f8konomisk kompensasjon.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">En korrekt strukturert oppl\u00f8sning kan i mange tilfeller v\u00e6re mer skattemessig fordelaktig enn et ordin\u00e6rt salg.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78ca25e e-flex e-con-boxed e-con e-parent\" data-id=\"78ca25e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48d68e8 elementor-widget elementor-widget-heading\" data-id=\"48d68e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extinci\u00f3n de condominio ved skilsmisse<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0334b0c elementor-widget elementor-widget-text-editor\" data-id=\"0334b0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"s6\"><span class=\"s4\">Ved skilsmisse eller oppl\u00f8sning av ekteskap er det vanlig at den felles boligen overdras til den ene ektefellen.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">N\u00e5r eiendommen opprinnelig har v\u00e6rt eid i like andeler, og den ene parten overtar hele eiendommen mot kompensasjon tilsvarende den opprinnelige eierandelen, anses dette normalt ikke som et salg, men som en oppl\u00f8sning av sameie.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">I <\/span><span class=\"s4\">slike<\/span> <span class=\"s4\">tilfeller<\/span><span class=\"s4\">:<\/span><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Oppst\u00e5r det som hovedregel ikke kapitalgevinstbeskatning (<\/span><span class=\"s11\">ganancia patrimonial<\/span><span class=\"s4\">) i IRPF<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Betales det normalt kun dokumentavgift (AJD)<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Kan det i enkelte tilfeller oppst\u00e5 kommunal <\/span><span class=\"s5\">plusval\u00eda<\/span><span class=\"s4\">, avhengig av situasjonen<\/span><\/div>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">Det er imidlertid avgj\u00f8rende at overdragelsen skjer forholdsmessig og er korrekt dokumentert.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-84b6c85 e-flex e-con-boxed e-con e-parent\" data-id=\"84b6c85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e99d810 e-con-full e-flex e-con e-child\" data-id=\"e99d810\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb333b2 elementor-widget elementor-widget-heading\" data-id=\"eb333b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extinci\u00f3n de condominio mellom samboere eller medeiere<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810fed9 elementor-widget elementor-widget-text-editor\" data-id=\"810fed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"s6\"><span class=\"s4\">Oppl\u00f8sning av sameie kan ogs\u00e5 finne sted uten skilsmisse \u2013 for eksempel mellom ugifte samboere, s\u00f8sken eller andre medeiere.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">Dersom \u00e9n eier \u00f8nsker \u00e5 overta hele eiendommen og kompenserer de \u00f8vrige eierne for deres andel, kan dette skattemessig behandles som en oppl\u00f8sning av sameie og ikke som et salg.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">Men<\/span><span class=\"s4\">:<\/span><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Dersom fordelingen ikke tilsvarer de opprinnelige eierandelene<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Dersom det skjer en \u00f8konomisk forskyvning mellom partene<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Eller dersom strukturen ikke gjennomf\u00f8res korrekt<\/span><\/div>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">kan det oppst\u00e5 kapitalgevinstbeskatning for den utredende eieren.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">I tillegg m\u00e5 man v\u00e6re oppmerksom p\u00e5:<\/span><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">AJD (<\/span><span class=\"s4\">dokumentavgift<\/span><span class=\"s4\">)<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Eventuell<\/span> <span class=\"s4\">kommunal<\/span> <span class=\"s5\">plusval\u00eda<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Fremtidig<\/span> <span class=\"s4\">beskatning<\/span><span class=\"s4\"> ved <\/span><span class=\"s4\">senere<\/span> <span class=\"s4\">salg<\/span><\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ab72f4 e-con-full e-flex e-con e-child\" data-id=\"0ab72f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9278f7e elementor-widget elementor-widget-heading\" data-id=\"9278f7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En korrekt struktur er avgj\u00f8rende<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25bea38 elementor-widget elementor-widget-text-editor\" data-id=\"25bea38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"s6\"><span class=\"s4\">Selv om en <\/span><span class=\"s11\">extinci\u00f3n de condominio<\/span><span class=\"s4\"> ofte er skattemessig mer fordelaktig enn et ordin\u00e6rt salg, krever det presis juridisk og skattemessig planlegging.<\/span><\/p>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">En feil struktur kan medf\u00f8re:<\/span><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Uventet<\/span> <span class=\"s4\">kapitalgevinstbeskatning<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">H\u00f8yere<\/span> <span class=\"s4\">avgifter<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Risiko<\/span> <span class=\"s4\">for<\/span> <span class=\"s4\">etterberegning<\/span><\/div>\n<p><\/p>\n<p class=\"s6\"><span class=\"s4\">Hos <\/span><span class=\"s5\">Gr\u00f8n &amp; Andersen<\/span><span class=\"s4\"> r\u00e5dgir vi om:<\/span><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Extinci\u00f3n de condominio ved <\/span><span class=\"s4\">skilsmisse<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Oppl\u00f8sning<\/span> <span class=\"s4\">av<\/span> <span class=\"s4\">sameie<\/span> <span class=\"s4\">mellom<\/span> <span class=\"s4\">samboere<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Familieoverdragelser<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Skattemessig<\/span> <span class=\"s4\">optimalisering<\/span><\/div>\n<p><\/p>\n<div class=\"s12\"><span class=\"s10\">\u2022 <\/span><span class=\"s4\">Koordinering<\/span> <span class=\"s4\">med<\/span> <span class=\"s4\">skilsmisseavtaler<\/span><span class=\"s4\"> og <\/span><span class=\"s4\">bodeling<\/span><\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Konsulentbureau Extinci\u00f3n de Condominio i Spania N\u00e5r to eller flere personer eier en eiendom sammen, kan det oppst\u00e5 situasjoner hvor man \u00f8nsker \u00e5 oppl\u00f8se sameiet. Dette kalles en extinci\u00f3n de condominio (oppl\u00f8sning av sameie). Det er en juridisk l\u00f8sning hvor \u00e9n eier overtar hele eiendommen, og de \u00f8vrige eierne trer ut mot \u00f8konomisk kompensasjon. En [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-4764","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/pages\/4764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/comments?post=4764"}],"version-history":[{"count":1,"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/pages\/4764\/revisions"}],"predecessor-version":[{"id":4765,"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/pages\/4764\/revisions\/4765"}],"wp:attachment":[{"href":"https:\/\/www.gron-andersen.es\/no\/wp-json\/wp\/v2\/media?parent=4764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}