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V1525-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Dissolution of community property regime does not trigger capital gains or losses if ownership shares are respected

A query was raised regarding whether the dissolution of a community property regime through the 50% allocation of movable and immovable assets triggers tax effects. The DGT ruled that no change in assets occurs, provided the allocation aligns with each spouse's respective ownership share.

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2016-04-12PublishedPublished 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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