Talking about benefits is complex, as they will depend on the purpose pursued by each couple or person at the time of considering the procedure. However, it can be said that the main effect of the liquidation of the partnership is that part of the assets and debts must be assumed by each of the partners, and that from the moment of liquidation onwards the assets acquired by each person will be exclusively theirs, regardless of the continuity or not of the relationship (marriage or UMH).