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V0547-20 ·6 March 2020 ·consulta-vinculante Medium impact
Tax

Dissolution of community property does not allow updating the acquisition value of a home

A taxpayer has enquired about the acquisition value and the status of a primary residence following the dissolution of a community property regime. The DGT clarifies that the allocation of assets according to ownership shares does not trigger capital gains nor allow for the updating of values, and that for the purpose of calculating the primary residence, the acquisition date of the original shares must be taken into account.

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2020-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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