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V2550-17 ·9 October 2017 ·consulta-vinculante Medium impact
Tax

Assumption of a former spouse's mortgage debt following dissolution of community property is not subject to ISD or ITPAJD

The taxpayer assumed their former spouse's mortgage debt following the allocation of a property during the dissolution of the community property regime. The DGT has ruled that this does not constitute a gift or a taxable event, as the debt had already been accounted for during the liquidation of the community assets.

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Lifecycle

2017-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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