La sociedad unipersonal de responsabilidad limitada constituida por un único socio, persona física (artículo 125.a) ley 2/1995 de SRL), ¿es sujeto pasivo del Impuesto sobre Sociedades sin ninguna particularidad?
Sí. Es una persona jurídica y, por lo tanto, sujeto pasivo del Impuesto sobre Sociedades.
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