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A query was raised regarding the taxation of the cancellation of a new construction project that was never started, the dissolution of a community of property, and the division or segregation of a plot. The DGT ruled that the cancellation has no taxable value, whereas the dissolution and the registration operations for division or segregation are subject to the Stamp Duty (AJD) tax.
Cuestión planteada Si las siguientes operaciones estarían sujetas a alguna de las modalidades del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados:
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