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V1741-14 ·4 July 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of community property regime does not allow updating asset values or acquisition dates

A taxpayer inquired about the values and acquisition dates of shares received following the liquidation of a community property regime due to her husband's death. The DGT ruled that the allocation of assets according to ownership shares does not constitute a change in the assets' tax status.

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2014-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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