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V0879-22 ·25 April 2022 ·consulta-vinculante Medium impact
Tax

Disparity in financial contributions between spouses due to matrimonial property regime does not create a credit right

A taxpayer inquired whether the difference in financial contributions made by him and his spouse towards the purchase of their habitual residence should be included for Wealth Tax purposes. The Directorate General of Taxes (DGT) ruled that, as this difference arises from the matrimonial property regime rather than a loan, it does not constitute a credit right with economic value.

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2022-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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