En los documentos de permuta, la propiedad de mayor valor entre las permutadas servirá de base para la determinación de la cuantía del documento; y cuando se trate de contratos de compraventa con hipoteca sobre el precio aplazado, los derechos se determinarán a base del montante de la venta sin incluir el montante de la hipoteca que garantiza la parte del precio aplazado.
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