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V3390-14 ·30 December 2014 ·consulta-vinculante Medium impact
Tax

Dissolution of community property regime is exempt from AJD, but excess allocations are taxable

A married couple under the community property regime seeks clarification on the taxation resulting from the dissolution of their assets by dividing them into two lots of equal value. The DGT clarifies that the allocation of assets is exempt from AJD, but any excess allocations that do not maintain the equivalence of the lots will be subject to tax.

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2014-12-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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