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Unas personas físicas consultan si la aportación de participaciones sociales a una nueva entidad residente en España puede acogerse al régimen especial de la LIS. La DGT indica que es posible siempre que se cumplan los requisitos de porcentaje de fondos propios, posesión ininterrumpida y que no exista como objetivo principal la ventaja fiscal.
The fiscal team reviews your specific situation.
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