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La consultante pregunta si puede rectificar el Impuesto sobre Sucesiones y Donaciones (ISD) tras reducirse el valor catastral de un inmueble heredado, y si puede recuperar el IBI pagado de más. La DGT responde que el ISD se basa en el valor real y no en el catastral, pero que la reducción retroactiva del valor catastral sí permite la devolución del IBI.
The tax team reviews your specific situation.
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