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V0473-16 ·8 February 2016 ·consulta-vinculante Medium impact
Tax

No IRPF or IIVTNU tax due on dissolution of community of property if allocation is proportional

A former married couple wishes to dissolve their community of property by each being allocated a different property to avoid a sale. The DGT rules that if the allocation respects the ownership shares, there is no capital gain for IRPF purposes nor a transfer for IIVTNU purposes.

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2016-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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