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Spanish Tax Tribunal concludes that real estate contributions to a community of property generates capital gains for personal income tax purposes

20 February 2024



The Spanish Tax Tribunal concludes that the contribution made by one of the spouses to the community of property which, as regards personal income tax, is considered, after said contribution, to be owned by halves by both spouses, entails for the contributor a change in the composition of his/her assets, capable of generating capital gains or losses for personal income tax purposes.

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