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Un particular consulta si al vender el 50% de su coche debe figurar en el contrato la mitad del valor mínimo de Hacienda. La DGT responde que la operación está sujeta al ITP y que la base imponible es el valor del bien transmitido, determinado por los precios medios de la Orden ministerial aplicable.
The tax team reviews your specific situation.
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