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V0458-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

Property exchange in divorce is subject to ITP and AJD with no applicable exemption

A taxpayer inquired whether the exchange of two properties between spouses undergoing divorce is tax-exempt. The DGT ruled that the transaction constitutes a property exchange subject to transfer tax on onerous transfers.

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2024-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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