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Un contribuyente consulta si la aportación de sus participaciones en dos entidades a una nueva sociedad (NEWCO) puede acogerse al régimen especial de reestructuraciones. La DGT indica que es posible si se cumplen los requisitos de participación mínima, posesión ininterrumpida y ausencia de fines puramente fiscales.
The fiscal team reviews your specific situation.
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