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El consultante pregunta cuándo comienza a contar el periodo de generación del incremento de valor del terreno para el IIVTNU tras adquirir un inmueble a SAREB. La DGT responde que dicho periodo se inicia en la fecha de adquisición por parte del consultante, incluso si la transmisión de SAREB no estuvo sujeta al impuesto.
The tax team reviews your specific situation.
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