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V0738-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

The dissolution of community property does not generate capital gains if the ownership share is respected

A query is made as to whether the extinction of the community property regime and the subsequent sale of estates inherited by the children generates taxation. The DGT responds that the dissolution does not constitute an asset alteration if it is adjudicated according to each party's share, but the subsequent sale will generate gains or losses.

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2021-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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