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Un consultante pregunta si la adjudicación de una vivienda y dos garajes en la liquidación de gananciales puede considerarse un lote indivisible para evitar el impuesto por exceso de adjudicación. La DGT responde que, si los bienes permiten formar lotes equivalentes, el exceso de adjudicación tributará por transmisiones onerosas y por el IIVTNU.
The tax team reviews your specific situation.
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