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Una sociedad consulta si la aportación de participaciones de sus socios (personas físicas) a la entidad puede acogerse al régimen especial de neutralidad fiscal. La DGT indica que es posible si se cumplen los porcentajes de participación y requisitos de actividad, advirtiendo que la operación no debe tener como fin principal la ventaja fiscal.
The fiscal team reviews your specific situation.
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