diff --git a/dvc/ignore.py b/dvc/ignore.py
--- a/dvc/ignore.py
+++ b/dvc/ignore.py
@@ -399,3 +399,10 @@ def init(path):
         )
 
     return dvcignore
+
+
+def destroy(path):
+    from dvc.utils.fs import remove
+
+    dvcignore = os.path.join(path, DvcIgnore.DVCIGNORE_FILE)
+    remove(dvcignore)
diff --git a/dvc/repo/destroy.py b/dvc/repo/destroy.py
--- a/dvc/repo/destroy.py
+++ b/dvc/repo/destroy.py
@@ -1,3 +1,4 @@
+from dvc.ignore import destroy as destroy_dvcignore
 from dvc.utils.fs import remove
 
 from . import locked
@@ -15,4 +16,5 @@ def _destroy_stages(repo):
 def destroy(repo):
     _destroy_stages(repo)
     repo.close()
+    destroy_dvcignore(repo.root_dir)
     remove(repo.dvc_dir)

Thank you for reporting this Sebastian. This one is the documentation repository. I'm moving this to the DVC repository for the core team to directly resolve it. 
.dvcignore would not be created by a DVC command. You must have created that file @VildMedPap , thus `dvc destroy` lets it be. See https://dvc.org/doc/user-guide/project-structure/dvcignore-files for more info. Does that answer your question?
Are you sure about that? Please see the attached gif.

I have installed `dvc` through brew as stated in the [documentation](https://dvc.org/doc/install/macos), version `2.9.3`.

![dvc-init](https://user-images.githubusercontent.com/23236622/152838506-a0f72d8a-49c4-4a77-a7f6-5bf4e7d00948.gif)
Interesting. Should've tested before reply but I was away form my regular environment. Let's see if there's a reason for this behavior, waiting for @iterative/dvc team to assess. Thanks
p.s. since it looks like .dvcignore creation is now part of `dvc init`, we should update https://dvc.org/doc/user-guide/project-structure/dvcignore-files which currently states users need to create that file. Maybe https://dvc.org/doc/command-reference/init too.
diff --git a/tests/func/test_repo.py b/tests/func/test_repo.py
--- a/tests/func/test_repo.py
+++ b/tests/func/test_repo.py
@@ -19,6 +19,7 @@ def test_destroy(tmp_dir, dvc, run_copy):
     # Remove all the files related to DVC
     for path in [
         ".dvc",
+        ".dvcignore",
         "file.dvc",
         "file2.dvc",
         "dir.dvc",

`dvc destroy` leaves `.dvcignore` behind
The title is pretty self-explanatory but when invoking the `dvc destroy` command, the `.dvcignore` file is left behind. Is this behaviour intentional?

## Steps to reproduce

```sh
$ dvc init
$ echo foo > foo
$ dvc add foo
$ ls -a
.dvc       .dvcignore .git       .gitignore foo        foo.dvc

$ dvc destroy
This will destroy all information about your pipelines, all data files...
Are you sure you want to continue?
yes

$ ls -a
.dvcignore .git       .gitignore foo
```

## Version

```sh
$ dvc --version
2.9.3

$ sw_vers
ProductName:	macOS
ProductVersion:	12.2
BuildVersion:	21D49
```

tests/func/test_repo.py::test_destroy