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V2552-16 ·9 June 2016 ·consulta-vinculante Medium impact
Tax

Allocation of assets in inheritance or community property division may be taxed as a barter if no dissolution occurs

A query was raised regarding whether the allocation of properties following succession and the dissolution of community property constitutes a dissolution of the community of assets or a barter. The DGT determines that if there is no common ownership or if the community persists over other assets, the transaction is classified as a barter.

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2016-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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