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Una mujer pregunta si la novación de un préstamo hipotecario para ser liberada de su deuda por su expareja constituye una donación. La DGT explica que, si la liberación se hace sin contraprestación, está sujeta al Impuesto sobre Sucesiones y Donaciones, salvo que se pruebe que era la devolución de un préstamo previo.
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