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Un contribuyente consulta si ha prescrito el impuesto por una compraventa privada de 1997 y si la elevación a público del contrato conlleva el pago de la cuota gradual de AJD. La DGT explica cómo computar la prescripción en documentos privados y aclara que la prescripción no convierte un acto sujeto en no sujeto.
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