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V1902-23 ·30 June 2023 ·consulta-vinculante Medium impact
Tax

The change of ownership of a vehicle from the community property regime to a spouse is not subject to taxation

A taxpayer inquires whether the change of ownership of a car from his wife to his name, acquired with community property funds, is taxable. The DGT responds that there is no taxation because the vehicle continues to belong to the marital community property.

Lifecycle

2023-06-30PublishedPublished 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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