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A taxpayer asks whether the non-monetary contribution of their property rental and sales activity to a company can benefit from the special regime for asset contributions. The DGT states that this is possible if the patrimony constitutes an autonomous economic unit and the legal and economic requirements are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
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