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Special regimes for individuals and digital assets.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Una persona física consulta si la aportación de participaciones de varias sociedades a una nueva entidad residente en España puede acogerse al régimen especial de la LIS. La DGT responde que, si se cumplen los requisitos de participación y actividad económica, la operación es neutral fiscalmente y no genera renta en el IRPF.
The fiscal team reviews your specific situation.
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