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V1463-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Capital loss from property sales is determined by ownership of land and building

A taxpayer inquired how to individualise a capital loss following the sale of a property built on land that was partially owned privately by their spouse and partially as community property. The DGT ruled that the ownership of any gain or loss follows the rules of the matrimonial property regime.

In 6 key points

How it affects those involved

This ruling clarifies how capital gains and losses must be allocated between spouses when the underlying assets (land and construction) have different ownership statuses under matrimonial regimes.

Lifecycle

2021-05-19PublishedPublished 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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