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Se consulta sobre el tratamiento fiscal de la baja de un inmueble y la cancelación de una deuda mediante un acuerdo entre partes. La DGT determina que se deben reconocer resultados de explotación y financieros según el devengo y la normativa contable, y que la disolución posterior obligará a valorar los elementos transmitidos a valor de mercado.
The tax team reviews your specific situation.
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