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V1819-24 ·19 July 2024 ·consulta-vinculante Medium impact
Tax

Transferring separate property to a community property regime triggers capital gains or losses for Income Tax purposes

A taxpayer over the age of 65 wishes to contribute 50% of their separate property home to the community property regime. The DGT has ruled that this operation constitutes a change in assets that generates a capital gain or loss for the contributor's Personal Income Tax (IRPF).

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2024-07-19PublishedPublished 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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