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Una sociedad que realiza actividad agrícola y de alquiler de inmuebles consulta si su escisión parcial puede aplicar el régimen de neutralidad fiscal del IS y su tributación en IVA, ITPAJD e IIVTNU. La DGT señala que para el IS depende de acreditarse la existencia de ramas de actividad autónomas, mientras que en IVA la transmisión no estaría sujeta si constituye una unidad económica.
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