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Se consulta si la cuota del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (plusvalía municipal) generada por la adquisición de bienes inmuebles por causa de muerte es deducible en el Impuesto sobre Sucesiones. La DGT responde que no, porque es una deuda del heredero y no del causante.
The tax team reviews your specific situation.
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