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V2860-23 ·24 October 2023 ·consulta-vinculante Medium impact
Tax

ITP exemption for pooling of assets not applicable under separation of property regime

The applicant asks whether the pooling of real estate through matrimonial property agreements can benefit from the exemption applicable to contributions to a community property regime. The DGT rules that, as the parties are under a separation of property regime, no marital community of property exists and the exemption does not apply.

In 6 key points

How it affects those involved

This ruling clarifies that the transfer tax exemption for pooling assets is strictly limited to contributions made to a community property regime, excluding spouses under a separation of property regime.

Lifecycle

2023-10-24PublishedPublished 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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