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Se consulta si la elevación a escritura pública de un contrato de opción de compra sobre participaciones sociales está sujeta al ITPAJD. La DGT determina que no hay sujeción a transmisiones onerosas por ser una operación gratuita, ni a la cuota variable de AJD por no ser inscribible en los registros mencionados.
The tax team reviews your specific situation.
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