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Una heredera pregunta si la compensación en metálico que debe realizar a su hermana por recibir más bienes de los que le corresponden está sujeta a ITPAJD. La DGT responde que si el exceso es inevitable por la indivisibilidad del conjunto de bienes, solo tributa en el Impuesto sobre Sucesiones; pero si el exceso podría evitarse con otras adjudicaciones, tributa como transmisión onerosa en el ITPAJD.
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