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Se consulta si la extinción de un condominio donde un copropietario se adjudica la totalidad de los bienes (vivienda, trastero y garajes) genera un exceso de adjudicación sujeto al ITP. La DGT responde que la tributación depende de si los bienes son una unidad registral o si el exceso es inevitable o evitable.
The tax team reviews your specific situation.
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