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V1220-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · disolución de comunidad de bienes

Taxation of the dissolution of non-business community property

The DGT clarifies that the division of the common property is not a transfer, but excess allocations may be taxable depending on their nature.

The question raised

Taxation under the Transfer Tax and Documented Legal Acts Tax, the Tax on the Increase in Value of Urban Land, and the Personal Income Tax.

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