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Una sociedad que desarrolla construcción, comercio y arrendamiento de inmuebles consulta si su reestructuración mediante la creación de dos filiales puede aplicar el régimen especial de neutralidad fiscal. La DGT señala que la operación podría calificarse como aportación no dineraria de ramas de actividad si los elementos transmitidos constituyen unidades económicas capaces de funcionar por sus propios medios.
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