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Una persona física consulta si la aportación de participaciones de tres sociedades a una nueva entidad (Newco) puede acogerse al régimen especial de reestructuraciones. La DGT determina que, si se cumplen los requisitos de participación y posesión, la operación es una aportación no dineraria sujeta al régimen de neutralidad fiscal.
The fiscal team reviews your specific situation.
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