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V0526-23 ·6 March 2023 ·consulta-vinculante Medium impact
Tax

Dissolution of community property regime does not trigger capital gains or losses if assets are allocated according to ownership shares

Spouses under the community property regime sought clarification on the tax implications of dissolving their partnership and allocating assets according to their respective shares. The DGT ruled that no change in wealth occurs if the allocation respects each spouse's ownership quota.

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2023-03-06PublishedPublished 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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