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El consultante pregunta si puede usar como valor de adquisición un importe superior al pagado por ser el valor declarado en el Impuesto sobre Transmisiones Patrimoniales. La DGT responde que el valor de adquisición es el importe real de la compraventa, a menos que exista una comprobación de valores por parte de la Comunidad Autónoma.
The tax team reviews your specific situation.
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