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Anne Buu and her team, said Dr

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Acquisitions made to individuals at auction, is an operation subject to the Tax on Patrimonial Transmissions, a tax assigned to the Autonomous Communities so it will have to be in accordance with their particular regulations, being the taxpayer the purchaser, who must carry out the self-assessment the fee resulting from applying the tax rate in force on the date of the acquisition, in the Autonomous Community where it has its fiscal domicile, using the form provided for this purpose, normally the 600 form

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