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V0540-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Dissolution of community property generates no capital gains or losses

A taxpayer asks about IRPF taxation following the liquidation of community property due to divorce. The DGT responds that assigning assets according to ownership shares does not constitute a change in patrimonial composition.

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2026-03-06PublishedPublished 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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