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V2529-17 ·5 October 2017 ·consulta-vinculante Medium impact
Tax

Contributing an inherited property to community property results in loss of death tax relief

A taxpayer inquired whether contributing their share of a family home (acquired through inheritance) to the community property regime would result in the loss of Inheritance Tax relief. The DGT ruled that it would, as the property would no longer be owned solely by the heirs once it becomes jointly owned by the husband.

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2017-10-05PublishedPublished 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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