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El consultante pregunta cómo calcular la ganancia patrimonial al donar dos fincas con una casa construida y si puede sumar los costes de obra al valor de adquisición. La DGT responde que el valor de adquisición incluirá el coste de las fincas más el coste de la construcción y gastos inherentes, siempre que se acredite la fecha de finalización de las obras.
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