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Se consulta si una aportación de acciones de personas físicas a nuevas entidades residentes en España puede acogerse al régimen especial de neutralidad fiscal. La DGT señala que es posible si se cumplen los requisitos de participación mínima del 5%, la antigüedad de la posesión y que la operación no tenga como fin principal el fraude o la evasión fiscal.
The fiscal team reviews your specific situation.
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