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El consultante pregunta si la aportación de participaciones de una sociedad a una nueva entidad (NEWCO) puede acogerse al régimen especial de neutralidad fiscal. La DGT responde que es posible si se cumplen los requisitos de participación mínima, residencia y antigüedad, siempre que no se busque exclusivamente una ventaja fiscal.
The fiscal team reviews your specific situation.
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