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V2151-14 ·5 August 2014 ·consulta-vinculante Medium impact
Tax

Two separate donations are deemed to occur when both spouses transfer assets from the community property regime

A query was raised regarding whether the donation of rural estates owned under the community property regime by both spouses constitutes one or two donations for the purpose of applying tax reductions. The Directorate General of Taxes (DGT) ruled that these are considered two independent donations; therefore, each spouse must individually meet the necessary requirements.

In 5 key points

How it affects those involved

Taxpayers transferring community property must be aware that joint actions may be treated as separate legal acts, requiring individual compliance with tax relief criteria.

Lifecycle

2014-08-05PublishedPublished 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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