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Una contribuyente pregunta qué valor debe usar para calcular la ganancia patrimonial de un inmueble heredado en 2020 y vendido en 2025, dado que la escritura de herencia tenía un valor inferior a una tasación de la época. La DGT responde que se debe aplicar el valor declarado o comprobado en el Impuesto sobre Sucesiones y Donaciones.
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