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Un contribuyente consulta si la disolución de una comunidad de bienes, donde un hermano pasa a ser único propietario sin compensación económica, tiene efectos fiscales. La DGT responde que si la adjudicación de bienes supera la cuota de titularidad de los comuneros, se produce una alteración patrimonial que genera ganancia o pérdida.
The tax team reviews your specific situation.
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