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V0621-17 ·9 March 2017 ·consulta-vinculante Medium impact
Tax

No capital gains on dissolution of community property if allocation respects each spouse's share

A married couple under the community property regime divorces and allocates real estate such that each receives 50% of the inventoried value. The DGT addresses whether this operation constitutes a change in the composition of assets subject to Personal Income Tax (IRPF).

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2017-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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