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V0659-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Transfer of property in lieu of payment to settle alimony debts is not exempt from Income Tax

A taxpayer inquired whether the capital gain resulting from transferring 50% of their primary residence to settle a debt for damages (arising from alimony) is exempt from tax. The Directorate General for Taxes (DGT) ruled that the requirements for exemption regarding both transfers in lieu of payment and reinvestment are not met.

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2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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