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V2004-21 ·1 July 2021 ·consulta-vinculante Medium impact
Tax

Liquidation of community property is not subject to ITP or IIVTNU for the surviving spouse

The applicants inquired about the taxation of a partial liquidation of the community property regime and the allocation of a property to an heir. The DGT ruled that the division of assets between spouses does not constitute a transfer, although any excess in allocation or the acquisition of the deceased spouse's share is subject to tax.

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2021-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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