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A query was raised regarding the taxation of contributing a separate property dwelling and cash to a community property regime. The DGT determines that onerous contributions are exempt from ITPAJD and are not subject to IIVTNU.
Cuestión planteada Tributación de las aportaciones en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y en el Impuesto sobre el Incremento del Valor de los Terrenos.
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