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V0741-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

The dissolution of community property does not allow for the updating of asset values nor does it generate capital gains

A married couple under the community property regime wishes to know how to calculate the acquisition value of a dwelling following the death of one spouse and the subsequent extinction of the regime. The DGT clarifies that the dissolution of community property does not alter the composition of the estate and that assets maintain their original value and acquisition date.

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Lifecycle

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

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