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V1490-15 ·13 May 2015 ·consulta-vinculante Medium impact
Tax

Dissolution of community property regime does not trigger capital gains if ownership share is allocated

A query was raised regarding whether the liquidation of a community property regime and the allocation of assets with financial compensation generates capital gains or losses. The DGT ruled that the division of common property does not alter the composition of the estate, unless assets are allocated at a value exceeding the ownership share.

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2015-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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