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Una sociedad de comercialización de muebles pretende realizar una escisión parcial para crear una nueva entidad dedicada a la promoción inmobiliaria mediante la transmisión de terrenos. La DGT responde que la operación no puede acogerse al régimen especial de las escisiones porque la aportación de terrenos aislados no constituye una rama de actividad autónoma.
The tax team reviews your specific situation.
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