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Se consulta si un inmueble adquirido mediante un pacto sucesorio de definición en Baleares debe valorarse por el importe de la escritura o por el valor original de los padres. La DGT determina que estos pactos se consideran transmisiones lucrativas por causa de muerte y se aplica la subrogación en el valor y fecha de adquisición del causante bajo ciertas condiciones.
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