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V0892-14 31 March 2014 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

No IIVTNU payable on the allocation of community property shares or the widow's inheritance portion

A query was raised regarding whether the death of a spouse and the subsequent allocation of the habitual residence to the widow (comprising both her share of the community property and the gratuitous excess from the daughters' shares) triggers IIVTNU tax. The DGT ruled that the liquidation of community property and the allocation of the inheritance portion to the widow are not subject to this tax.

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