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The inquirer wishes to contribute the proceeds from the sale of a separate property residence to their community property regime to purchase a new residence in both names. The DGT responds that the community property regime is a separate estate without legal personality and, therefore, cannot be a taxable person for Inheritance and Gift Tax.
This ruling clarifies that transfers of assets from one spouse to the community property regime do not trigger gift tax, as the regime lacks the legal capacity to be a taxpayer.
The tax team reviews your specific situation.
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