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V2303-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Value and acquisition date of assets contributed to community property depend on each spouse

A taxpayer asks how to determine the value and acquisition date of a property contributed to the community property regime in 2005. The DGT explains that the treatment varies depending on whether the contribution is a gift or for consideration, and how it affects each spouse.

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Lifecycle

2020-07-07PublishedPublished 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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