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Una sociedad SOCIMI consulta si la transmisión de tres ramas de actividad (retail, oficinas y logística) a filiales íntegramente participadas puede considerarse una aportación no dineraria de rama de actividad. La DGT responde que, si se cumplen los requisitos de unidad económica y autonomía, pueden beneficiarse del régimen de neutralidad fiscal.
The tax team reviews your specific situation.
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