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Se consulta si incluir cláusulas de la Ley de contratos de crédito inmobiliario en escrituras de subrogación o novación hipotecaria anula la exención del ITPAJD. La DGT responde que si dichas cláusulas se incorporan por mandato legal (ope legis) y no por acuerdo de las partes, no desvirtúan la exención.
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