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A family entity asks whether partial financial split-ups, children's share contributions and activity branches (real estate and agriculture) can benefit from the LIS special regime. The DGT confirms that, provided economic autonomy and valid reasons exist, these transactions qualify for the regime.
The DGT confirms that certain family business transactions, including partial financial splits, share contributions and activity branch transfers, may qualify for the special regime under the LIS, provided economic autonomy and valid reasons are demonstrated.
The tax team reviews your specific situation.
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