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V2000-20 ·18 June 2020 ·consulta-vinculante Medium impact
Tax

The date of the court ruling determines the attribution of property income following a divorce

A query was made regarding the date from which income from properties that became the sole property of one spouse following a divorce should be attributed. The DGT ruled that the date of the court judgment ratifying the regulatory agreement is what determines the attribution of the yields.

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2020-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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