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Un contribuyente pregunta cómo determinar el valor de adquisición de unas acciones que recibió por donación para calcular la ganancia o pérdida patrimonial al venderlas. La DGT responde que se debe aplicar el valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado.
The tax team reviews your specific situation.
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