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V0189-17 ·26 January 2017 ·consulta-vinculante Medium impact
Tax

Ownership of property divided between spouse and community property regime based on contributions

A taxpayer has enquired as to who holds ownership of the capital gains or losses arising from the sale of a property built on private land using a mortgage loan taken out after marrying under the community property regime. The DGT has ruled that ownership will depend on the proportion of the contributions made by the spouse and by the community property regime.

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2017-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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