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Form 100. Personal Income Tax Return 2022

Cases in which there is no alteration of assets

It will be estimated that there is no alteration in the composition of the assets:

  1. In cases of division of common property.

  2. In the dissolution of the community property or in the termination of the matrimonial economic regime of participation.

  3. In the dissolution of community property or in cases of separation of commoners.

These assumptions may not, under any circumstances, give rise to the updating of the values of the assets or rights received.