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V1004-14 ·9 April 2014 ·consulta-vinculante Medium impact
Tax

Contribution of separate property to a community property regime generates a capital gain or loss

A co-owner dissolves a co-ownership by being awarded the property through financial compensation and subsequently contributes it to their community property regime. The DGT determines that the dissolution of the co-ownership does not generate a gain if the corresponding share is awarded, but the contribution to the community property regime does constitute a change in assets.

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Lifecycle

2014-04-09PublishedPublished 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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