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V0303-16 ·26 January 2016 ·consulta-vinculante Medium impact
Tax

Transferring private property to a community of property may be subject to Gift Tax or exempt under Transfer Tax

A taxpayer has enquired whether transferring a property (acquired while single) into the names of both spouses following marriage under the community property regime triggers tax liabilities. The Directorate-General for Taxes (DGT) clarifies that ownership depends on the contributions made and that the tax treatment will vary depending on whether the transfer is made for consideration or as a gift.

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2016-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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