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Se consulta si la aportación no dineraria de cuotas ideales de una comunidad de bienes de fincas rústicas a una sociedad puede beneficiarse del régimen de neutralidad fiscal. La DGT responde que es posible siempre que se cumplan los requisitos de participación mínima y afectación a actividad económica, y que no sea una operación con fines de fraude.
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