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A query was raised regarding whether the awarding of a portion of a credit held by a community property regime against a spouse (due to improvements made to a separate asset) has any effects on Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that such an award has no tax implications for the settlement of the tax.
No tax implications for Personal Income Tax (IRPF) when awarding credits arising from property value increases during the dissolution of community property.
The tax team reviews your specific situation.
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