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V0717-18 ·16 March 2018 ·consulta-vinculante Medium impact
Tax

Excess allocations due to inclusion of separate property in community property liquidation are subject to ITP

A married couple wishes to liquidate their community property regime to switch to a separation of assets regime. The DGT clarifies that while the allocation of community assets is exempt, any excesses resulting from the inclusion of separate property in the distribution do not benefit from exemption and are subject to transfer tax.

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2018-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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