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Un contribuyente consulta si la aportación de sus inmuebles arrendados a una sociedad constituye una rama de actividad para aplicar el régimen de neutralidad fiscal. La DGT responde que la aportación de cuotas en proindiviso es una aportación no dineraria y no una rama de actividad, y que no se cumple el requisito de actividad económica al compartir un empleado entre bienes propios y de una comunidad de bienes.
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