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A property owner asks how to determine the taxable base for ITP and AJD for a historic new construction and a horizontal division. The DGT clarifies that new construction is taxed on its building cost and horizontal division on the construction value plus land value.
Cuestión planteada Base imponible de las operaciones planteadas a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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