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A taxpayer inquired whether the excess allocation in the liquidation of her community property regime was exempt, given her commitment to compensate her husband in cash. The DGT ruled that while the dissolution itself is exempt, the excess allocation must be subject to Transfer Tax (ITP) as it constitutes an excess that could have been avoided by distributing other assets.
This ruling clarifies that any imbalance in the distribution of assets during the liquidation of a community property regime that could have been rectified by allocating different assets will be taxed as a transfer of property, rather than being treated as a tax-exempt dissolution.
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