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La consultante pregunta si su operación de escisión parcial para segregar inmuebles y terrenos a nuevas sociedades puede acogerse al régimen especial de la LIS. La DGT responde que, según los hechos descritos, la operación no cumple los requisitos de neutralidad fiscal porque los elementos segregados no parecen constituir ramas de actividad autónomas.
The tax team reviews your specific situation.
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