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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.
Cuestión planteada Si su aportación a la sociedad de gananciales comporta la devolución de la bonificación.
Corresponde a la Comunidad Autónoma la contestación de las consultas que se susciten respecto de una bonificación propia autonómica, según el artículo 55.2.a) de la Ley 22/2009.
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