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V0681-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

No capital gain occurs upon the dissolution of community property if the adjudication respects the ownership share

The taxpayer asks whether the extinction of the community property regime due to divorce generates taxation under Personal Income Tax. The DGT responds that there is no change in assets if the property is adjudicated according to each spouse's share.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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