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V2204-18 24 July 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · participaciones gananciales

Requirement to file separate tax returns for each spouse when donating community property shares

A query was raised regarding whether the donation of community property shares in a pharmacy to children constitutes one or two donations and if other tax liabilities apply. The DGT clarifies that separate tax settlements must be made for each spouse and that the donation may result in capital gains or losses for the donor under Personal Income Tax (IRPF).

The question raised

Whether it involves one or two donations. Applicability of a specific regional tax reduction. Existence of any other tax burden additional to the Inheritance and Gift Tax.

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