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A query was raised regarding whether a contribution to a community property regime (sociedad de gananciales) obliges the return of a regional tax relief applied to a donation. The Directorate General for Taxes (DGT) indicates that, as the relief is specific to the Autonomous Community, the competence to rule on the matter lies with said entity.
This ruling clarifies that matters concerning the application and recovery of regional tax reliefs fall under the jurisdiction of the respective Autonomous Communities rather than central tax authorities.
The tax team reviews your specific situation.
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