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V1920-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Gratuitous contribution of separate property to community property assets is not subject to Inheritance and Gift Tax

A query was raised regarding the taxation of the contribution of a separate property asset to the community property regime. The DGT has determined that, as the community property regime constitutes a separate pool of assets without legal personality, it cannot be a taxable person for Inheritance and Gift Tax purposes.

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2022-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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