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Dos personas físicas consultan si la aportación de sus participaciones en una entidad a nuevas sociedades constituye una aportación no dineraria bajo el régimen especial. La DGT señala que, si se cumplen los requisitos de participación mínima y posesión ininterrumpida, la operación puede acogerse a la neutralidad fiscal.
The fiscal team reviews your specific situation.
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