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Una persona física desea aportar su participación en una comunidad de bienes (fincas rústicas) a una nueva sociedad. La DGT responde que la aportación de una cuota ideal de un comunero puede acogerse al régimen especial de la LIS si se cumplen los requisitos de residencia, participación mínima y contabilidad.
The tax team reviews your specific situation.
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