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V2565-22 ·19 December 2022 ·consulta-vinculante Medium impact
Tax

Reduction for compensatory allowance may be applied through the transfer of real estate

A taxpayer inquired whether transferring a parking space to offset the economic imbalance following a divorce allows for the application of the compensatory allowance reduction in Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that this is possible and that the value of said allowance shall be the market value of the asset.

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2022-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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