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A query is made as to whether community property is liable for Personal Income Tax debts and penalties following its dissolution. The DGT determines that community property is liable for tax debts accrued prior to dissolution and for penalties where the infringement was committed prior to said dissolution.
Question raised
Community property is directly liable for Personal Income Tax debts accrued prior to the dissolution of the community. Regarding penalties, community property is only liable if the infringement giving rise to them was committed prior to the dissolution. The tax debt includes the tax liability and late payment interest, whereas the penalty is an independent concept.
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