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V0719-17 ·21 March 2017 ·consulta-vinculante Medium impact
FISCAL

Use of family home deemed capital gain

The tax nature of a sum received from the use of a family home after separation is examined. The DGT determines that the daughter's right to use the home arises by law, not by a real right.

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2017-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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