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V1084-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Settlement of community property with debt compensation is exempt from ITP, AJD and IIVTNU

A taxpayer wishes to settle the community property regime by being awarded the family home, offsetting the ex-spouse's share through the compensation of outstanding child support debts. The DGT rules that the transaction is exempt from ITP and AJD, is not subject to IIVTNU, and analyses the resulting implications for Personal Income Tax (IRPF).

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2020-04-28PublishedPublished 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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