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V5053-16 ·21 November 2016 ·consulta-vinculante Medium impact
FISCAL

Death of matrimonial regime subject to IRNR

An Indonesian resident asks whether assigning a larger share of a Spanish property after dissolving her community of gains is subject to IRNR. The DGT confirms that yes, as the IRPF's no patrimonial alteration exemption does not apply to non-residents.

In 6 key points

Lifecycle

2016-11-21PublishedPublished 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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