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Una sociedad que desarrolla actividades de agencia de viajes e inmobiliaria consulta si puede realizar una escisión parcial para separar la actividad inmobiliaria en una nueva entidad bajo el régimen especial. La DGT señala que la operación podría cumplir los requisitos si el patrimonio segregado constituye una rama de actividad y se mantiene otra en la entidad escindida.
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