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Un contribuyente consulta si la aportación de sus actividades de café bar y comercio minorista a una sociedad puede acogerse al régimen especial de la LIS. La DGT indica que es posible si el patrimonio constituye una unidad económica autónoma, se lleva contabilidad según el Código de Comercio y existen motivos económicos válidos.
The fiscal team reviews your specific situation.
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