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La consultante pregunta si podía excluir de los fondos propios la diferencia de valor de sus participaciones debido a que se aplicó un régimen especial de aportaciones no dinerarias. La DGT responde que no es posible realizar esa minoración, ya que la norma no la contempla y el régimen especial solo difiere la tributación, no la exime.
The tax team reviews your specific situation.
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