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V1111-18 ·27 April 2018 ·consulta-vinculante Medium impact
Tax

Asset allocation in community property dissolution is exempt, but excesses involving separate property are taxable

A married couple wishes to liquidate their community property regime to switch to a separation of assets regime. The DGT clarifies that the allocation of community assets is exempt from Transfer Tax (ITP) and Stamp Duty (AJD); however, if an excess in allocation occurs due to the inclusion of separate property, this excess must be taxed.

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2018-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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