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El consultante pregunta cómo determinar los valores de adquisición y transmisión en una donación de vivienda para calcular el incremento de valor del terreno. La DGT aclara que, al ser una operación a título lucrativo, el valor de transmisión es el mayor entre el declarado en el Impuesto sobre Sucesiones y Donaciones y el comprobado por la Administración.
The tax team reviews your specific situation.
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