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A query was raised regarding whether the dissolution of a community property regime, involving an equal distribution of assets and debts, triggers a capital gain. The Directorate General of Taxes (DGT) ruled that no change in the composition of assets occurs if the allocation corresponds to the respective ownership share.
This ruling provides legal certainty for spouses or partners dissolving a community property regime, confirming that an equitable distribution of assets and liabilities does not constitute a taxable event.
The tax team reviews your specific situation.
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