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El consultante pregunta por la tributación de la disolución de una comunidad de bienes sobre la nuda propiedad de un inmueble, donde un hermano recibirá la propiedad compensando a los demás con dinero. La DGT responde que, al ser un bien indivisible y compensarse en metálico según el Código Civil, la operación tributa por la cuota de actos jurídicos documentados.
The tax team reviews your specific situation.
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