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V0487-26 ·3 March 2026 ·consulta-vinculante Medium impact
Tax

Gains from share sales attributed to legal ownership

A taxpayer asks whether gains from share sales should be fully declared by their spouse or split between both. The DGT responds that attribution depends on whether the shares are private or gainful under the marital economic regime.

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2026-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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