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V5079-26 ·26 June 2026 ·consulta-vinculante Medium impact
Tax

The contribution of a line of business may qualify for the tax neutrality regime if it constitutes an autonomous economic unit

Una sociedad consultante pregunta si la aportación no dineraria de su rama de ingeniería y productos ADAS a una nueva sociedad puede beneficiarse del régimen especial de neutralidad fiscal. La DGT indica que es posible si el patrimonio transmitido constituye una explotación económica autónoma capaz de funcionar por sus propios medios.

Lifecycle

2026-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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