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A taxpayer married under the community property regime seeks clarification on the taxation of selling separate shares, contributing the proceeds to a joint account, and subsequently acquiring real estate in the name of the community property. The Directorate General of Taxes (DGT) clarifies that the sale of the shares generates a capital gain or loss and that the subsequent contribution of funds to the community property also carries tax implications for Personal Income Tax.
The tax team reviews your specific situation.
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