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Se consulta si la aportación de las cuotas ideales de los miembros de una comunidad de bienes a una nueva sociedad puede beneficiarse del régimen de neutralidad fiscal. La DGT responde que solo podrán aplicarlo aquellos socios que mantengan al menos un 5% de participación en la nueva entidad y que se cumplan los requisitos de afectación a actividad económica y contabilidad.
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