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V0811-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Excess allocations due to change in matrimonial property regime may be subject to ITP or ISD depending on their nature

The inquiry concerns taxation when changing from a community property regime to a separation of assets regime. The DGT explains that the allocation of community property assets is exempt from ITP, but any excess allocations will be subject to ITP (if onerous) or ISD (if gratuitous).

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2015-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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