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La consulta pregunta si una escisión financiera de participaciones sociales puede beneficiarse del régimen especial de la LIS. La DGT responde que es posible siempre que se cumplan los requisitos de la normativa mercantil y la entidad escindida mantenga en su patrimonio una rama de actividad o participaciones mayoritarias en otras entidades.
The fiscal team reviews your specific situation.
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