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Un contribuyente pregunta si acciones de una misma sociedad pueden ser valores homogéneos y si se consideran transmitidas por ambos cónyuges cuando unas están a nombre de uno y otras de ambos. La DGT responde que la homogeneidad depende de la titularidad y que las ganancias se atribuyen a quien ostente la titularidad dominical, independientemente de quién figure en el registro bancario.
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