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The consultant asks whether the death of their mother, the landlord, creates a new contract date and what the purchase date and value of the inherited property are. The DGT responds that the contract is substituted without change and that the acquisition of the property has two different dates and values depending on the consolidation of ownership.
Cuestión planteada Solicita conocer a efectos del Impuesto sobre la Renta de las Personas Físicas si hay una nueva fecha de arrendamiento en la subrogación así como la fecha y valor de adquisición del inmueble.
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