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Una contribuyente pregunta cómo calcular el valor de adquisición de la nuda propiedad de una vivienda recibida por herencia para determinar la ganancia o pérdida patrimonial. La DGT responde que dicho valor se compone del valor asignado según las normas del Impuesto sobre Sucesiones, la parte proporcional del impuesto pagado y los gastos inherentes como notaría o registro.
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