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Se consulta si los herederos tienen derecho a la devolución de ingresos indebidos tras el fallecimiento de un fiduciario en una sustitución fideicomisaria. La DGT responde que, si el fiduciario pagó por el pleno dominio y no dispuso de ciertos bienes, nace el derecho a la devolución de la nuda propiedad al transmitirse estos al fideicomisario.
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