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V1028-19 ·10 May 2019 ·consulta-vinculante Medium impact
Tax

Settlement of the participation regime does not generate capital gains or losses

A taxpayer has enquired about the taxation of the settlement of their matrimonial property regime of participation and the collection of a loan. The DGT has ruled that the adjudication of the participation does not constitute a change in assets subject to tax and that the collection of the loan does not constitute income.

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2019-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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