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Una entidad consultante plantea una escisión parcial de una rama de actividad de arrendamiento de inmuebles para crear una nueva sociedad. La DGT determina que, al realizar una única actividad sin organización diferenciada, no se cumplen los requisitos de rama de actividad para la neutralidad fiscal en IS, aunque la operación no estará sujeta a IVA.
The tax team reviews your specific situation.
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