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V1733-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

Community property is liable for Personal Income Tax debts and penalties if they accrued or were committed prior to dissolution

A query is made as to whether community property is liable for Personal Income Tax debts and penalties following its dissolution. The DGT determines that community property is liable for tax debts accrued prior to dissolution and for penalties where the infringement was committed prior to said dissolution.

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2022-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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