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V2219-22 ·24 October 2022 ·consulta-vinculante Medium impact
Tax

Funds transferred by an ex-spouse may be classified as a loan rather than a gift

A taxpayer inquired whether her ex-husband's inclusion in a mortgage loan for a property purchase implies that he is gifting his portion of the funds. The Directorate General of Taxes (DGT) indicated that if she repays all instalments, his contribution could be interpreted as a loan instead of a gift.

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2022-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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