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V2363-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Dissolution of community property without excess allocation does not constitute a change in assets

The applicant inquired whether the dissolution of their community property following a divorce constituted a change in assets and whether they could apply reductions for holding period in the subsequent sale of a property. The DGT ruled that, as ownership shares are respected, there is no change in assets, and the original acquisition values and dates are maintained.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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