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Una entidad consulta si la compra de participaciones de una sociedad que posee derechos mineros está exenta de ITPAJD según la Ley de Mercados de Valores. La DGT explica que los derechos mineros son bienes inmuebles y que la exención de la transmisión de valores se pierde si se pretende eludir el impuesto de los inmuebles.
The tax team reviews your specific situation.
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