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V3217-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Allocation of shares due to termination of co-ownership establishes a new acquisition date for the allocated portion

A taxpayer inquired about the acquisition date of shares allocated to a spouse following the rectification of a community property dissolution. The DGT ruled that the portion already held retains its original acquisition date, whereas the newly allocated portion is subject to a new acquisition date.

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2023-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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