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Se consulta si la opción de compra en un contrato de leasing inmobiliario siempre estaría exenta de IIVTNU por no haber incremento de valor. La DGT responde que no es así, ya que el valor de transmisión para la entidad financiera es el importe total de las cuotas más la opción de compra.
The tax team reviews your specific situation.
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