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Un contribuyente pregunta cómo calcular el valor y la fecha de adquisición de una vivienda que recibió por herencia para calcular la ganancia patrimonial de su venta. La DGT aclara que el valor es el resultante de las normas del Impuesto sobre Sucesiones (sin exceder el valor de mercado) más gastos e inversiones, y la fecha es la del fallecimiento del causante.
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