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Una familia consulta si puede aportar inmuebles de alquiler a su sociedad mercantil con neutralidad fiscal en IS e IIVTNU. La DGT indica que no parece posible porque no se acredita que el arrendamiento sea una actividad económica ni que se lleve contabilidad mercantil.
Question raised 1.- Whether the proposed restructuring operation is subject to the special regime established in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and, specifically:
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