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El consultante pregunta si la aportación no dineraria de inmuebles afectos a su actividad de arrendamiento a una sociedad participada por él puede aplicar el régimen especial de la LIS. La DGT señala que para ello los inmuebles deben estar afectos a una actividad económica real y cumplir los requisitos de la LIRPF y la LIS.
The fiscal team reviews your specific situation.
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