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A consultancy firm proposes to contribute its commercial centre management activity to a new company (Newco) to establish it as a SOCIMI. The DGT examines whether this transaction qualifies as a non-monetary activity branch contribution to apply the fiscal neutrality regime.
The analysis determines whether the transfer of commercial centre management constitutes a non-monetary activity branch contribution, triggering the fiscal neutrality regime for the new SOCIMI entity.
The tax team reviews your specific situation.
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