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A query was raised regarding the taxation of contributing a separate property dwelling and cash to a community property regime. The DGT determines that onerous contributions are exempt from ITPAJD and are not subject to IIVTNU.
This ruling clarifies the tax treatment of transferring assets from a separate estate to a community property regime, confirming exemptions from transfer tax and wealth-related taxes in specific scenarios.
The tax team reviews your specific situation.
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