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Se consulta si la cuota del Impuesto de Transmisiones Patrimoniales (ITPAJD) resultante de una liquidación por comprobación de valores es deducible en el modelo 130 de IRPF. La DGT responde que dicha cuota incidirá en el IRPF a través de las amortizaciones del inmueble, siempre que este sea un elemento afecto a la actividad.
The tax team reviews your specific situation.
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