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V3070-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Acquisition value of property contributed to community property depends on the share transferred by each spouse

A taxpayer requested guidance on determining the acquisition value of property contributed to a community property regime in 2006 to calculate a capital gain in 2020. The DGT explains that the acquisition value varies depending on the spouse.

In 6 key points

Lifecycle

2020-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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