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V0744-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Allocation of assets exceeding ownership share results in capital gain or loss

A taxpayer has enquired about the tax implications following the allocation of an entire property to them during a divorce. The DGT has ruled that the dissolution of the community property regime does not constitute a change in assets, unless assets are allocated at a value exceeding the individual ownership share.

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2022-04-05PublishedPublished 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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