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Se consulta si una sociedad constituida por dos grupos empresariales para una licitación conjunta puede beneficiarse del tipo reducido de las entidades de nueva creación. La DGT determina que, al no concurrir las exclusiones de actividad previa vinculada, participación de personas físicas superior al 50% o pertenencia a un grupo, sí puede aplicarlo.
The tax team reviews your specific situation.
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