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Una persona física consulta si puede aportar su actividad de restauración a una sociedad limitada acogiéndose al régimen especial de la LIS, aun cuando un préstamo ICO no pueda cambiar de titularidad. La DGT responde que es posible si el patrimonio constituye una unidad económica autónoma, pero la sociedad no podrá deducir los gastos de dicho préstamo.
The fiscal team reviews your specific situation.
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