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Un matrimonio consulta si el arrendamiento de inmuebles en régimen de comunidad de bienes puede considerarse actividad económica y si pueden aplicar la neutralidad fiscal al aportar los bienes a una sociedad. La DGT responde que no es actividad económica si no se emplea a una persona a jornada completa para cada comunidad y que, al no ser actividad económica, no pueden aplicar el régimen de neutralidad fiscal de la LIS.
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