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A taxpayer has enquired about the tax implications of repaying a mortgage on a personal property using their spouse's funds. The DGT clarifies that the tax treatment depends on whether the transaction is classified as a gift or a loan.
The classification of the transaction determines whether it is subject to Personal Income Tax (IRPF) or if it qualifies for exemptions under Transfer Tax (ITPS) and Stamp Duty (AJD).
The tax team reviews your specific situation.
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