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V1605-22 ·4 July 2022 ·consulta-vinculante Medium impact
Tax

Award of property share upon dissolution of condominium not a capital gain

A Spanish resident taxpayer asks whether expenses can be deducted after acquiring full ownership of a second property in France following a divorce. The DGT clarifies that the dissolution of a community of property is not a patrimonial alteration, and acquisition costs are included in the acquisition value.

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2022-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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