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Una persona física consulta si la aportación de sus participaciones en dos sociedades a una nueva sociedad residente en España puede acogerse al régimen especial de neutralidad fiscal. La DGT indica que es posible siempre que se cumplan los requisitos de participación mínima, posesión ininterrumpida y que la actividad de las sociedades aportadas no sea la gestión de patrimonio mobiliario o inmobiliario.
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