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Una sociedad consultante pregunta si la aportación de su rama de actividad de correduría de seguros a una nueva sociedad cumple los requisitos para el régimen de neutralidad fiscal y cómo se tratarían las bases imponibles negativas. La DGT señala que la operación podría acogerse a dicho régimen si la rama aportada constituye una explotación económica autónoma capaz de funcionar por sus propios medios.
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