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Una entidad familiar consulta si la aportación de participaciones de otras sociedades a su capital puede acogerse al régimen especial de neutralidad fiscal. La DGT responde que solo es posible si las participaciones aportadas representan al menos el 5% de los fondos propios de la entidad aportada y si la entidad receptora no tiene como actividad principal la gestión de patrimonio inmobiliario o mobiliario.
The fiscal team reviews your specific situation.
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