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Una persona física pretende aportar una participación del 19,67% de una sociedad a una sociedad inmobiliaria para ver si puede aplicar el régimen de neutralidad fiscal. La DGT señala que es posible si se cumplen los requisitos de participación y posesión, siempre que la entidad receptora no tenga como actividad principal la gestión de patrimonio inmobiliario o mobiliario.
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