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A query was raised regarding whether the dissolution of a community of property within a registered civil partnership in Galicia qualifies for an exemption from property transfer tax. The Directorate General for Taxes (DGT) ruled that the civil equivalence between civil partnerships and marriage does not extend to tax purposes.
The ruling clarifies that the tax benefits associated with matrimonial property regimes do not automatically apply to civil partnerships, potentially increasing the tax burden during the dissolution of shared assets.
The tax team reviews your specific situation.
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