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Los consultantes quieren dividir dos inmuebles heredados en condominio mediante agrupación/segregación y adjudicar uno a un comunero. La DGT determina que las operaciones de agrupación y segregación tributan por AJD y que la separación de un comunero no es transmisión si se respeta su cuota, sin generar ganancias en el IRPF ni IIVTNU.
The tax team reviews your specific situation.
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