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Una persona física consulta si la aportación de sus participaciones en dos sociedades a una entidad de nueva creación puede acogerse al régimen de neutralidad fiscal. La DGT responde que es posible si se cumplen los requisitos de participación mínima, residencia y actividad de las entidades, siempre que no sea por fraude o ventaja fiscal.
The fiscal team reviews your specific situation.
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