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A family company asks whether it can partially divide its immovable assets to a new entity under the special tax neutrality regime. The DGT responds that the regime cannot apply if the transferred assets are isolated and do not constitute an autonomous economic activity branch.
Cuestión planteada Se plantea si la citada operación puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
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