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Se consulta cómo individualizar la ganancia patrimonial de un inmueble donado con reserva de facultad de disposición, tras el fallecimiento de uno de los donantes. La DGT indica que la ganancia se atribuirá según la titularidad jurídica del bien, la cual depende del alcance de la facultad de disposición que ostente el cónyuge supérstite.
The tax team reviews your specific situation.
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