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V4587-16 ·26 October 2016 ·consulta-vinculante Medium impact
Tax

Contributions to the marital partnership in Aragon may trigger capital gains or losses for Income Tax purposes

A taxpayer inquired whether contributing separate assets to the marital partnership regime in Aragon generates a capital gain. The DGT ruled that, unless otherwise agreed, such a contribution constitutes an onerous transfer that alters the composition of the assets.

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2016-10-26PublishedPublished 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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