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A query was raised regarding the taxation of the gratuitous contribution of separate real estate assets to a community property regime. The DGT ruled that no Inheritance and Gift Tax is due because the community property regime is not a taxable person, nor is it subject to ITPAJD (Transfer Tax) as the transaction lacks an onerous nature.
This ruling clarifies that transferring ownership of separate assets to a community property regime without consideration does not trigger gift tax or transfer tax, as the community property regime itself cannot be a taxpayer in this context and the transaction is non-onerous.
The tax team reviews your specific situation.
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