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El consultante pregunta si para liquidar el IIVTNU debe considerar la fecha de adquisición parcial de un inmueble o un criterio distinto tras una adjudicación por divorcio. Hacienda responde que la adjudicación de bienes por liquidación de gananciales no está sujeta al impuesto y no interrumpe el periodo de generación del incremento de valor.
The tax team reviews your specific situation.
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