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Una empresa consulta si la escisión parcial de un restaurante hacia una nueva sociedad puede acogerse al régimen especial de neutralidad fiscal. La DGT responde que, para ello, el patrimonio segregado debe constituir una rama de actividad autónoma con gestión diferenciada, algo que no parece cumplirse si solo se escinden inmuebles sin una organización separada.
The tax team reviews your specific situation.
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