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Se consulta si la disolución de una comunidad de bienes que explota fincas rústicas conlleva tributación en el ITPAJD y el IRPF. La DGT señala que, si realiza actividad económica, la disolución se considera operación societaria y no genera ganancias patrimoniales en el IRPF si se respeta la cuota de titularidad.
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