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V0934-16 10 March 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · pareja de hecho

Dissolution of a common property regime in a civil partnership is not exempt from ITPAJD

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 question raised

Given that Additional Provision 3 of Law 2/2006 on Galician Civil Law equates registered de facto partnerships to marriages, how will the dissolution of said community property regime be taxed?

The DGT's ruling

The dissolution of a community of property of a de facto partnership does not constitute a marital partnership, therefore the exemption for allocations in the dissolution of community property does not apply. The allocation operation at 50% is not subject to property transfers as there is no onerous transfer, nor to documented legal acts as there is no valuable content. It is not possible to apply the exemption by analogy, as this would violate the prohibition of extending tax benefits beyond their strict terms.

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