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V2004-21 1 July 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · sociedad de gananciales

Liquidation of community property is not subject to ITP or IIVTNU for the surviving spouse

The applicants inquired about the taxation of a partial liquidation of the community property regime and the allocation of a property to an heir. The DGT ruled that the division of assets between spouses does not constitute a transfer, although any excess in allocation or the acquisition of the deceased spouse's share is subject to tax.

The question raised

Cuestión planteada

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