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V2875-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Assumption of debts in individual asset contributions is subject to ITP

The DGT confirms that the assignment of assets to settle assumed debts is a specific and taxable event, as it is not part of a business activity.

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2021-11-17PublishedPublished 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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