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Un contribuyente consulta si la aportación de una actividad de arrendamiento de inmuebles a una nueva sociedad puede acogerse al régimen de aportación de rama de actividad del art. 87 LIS. La DGT responde que no es posible porque la actividad de arrendamiento no tiene naturaleza de actividad económica al no contar con al menos un empleado a jornada completa.
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