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A taxpayer asks whether contributing their shares in two entities to a new holding company may qualify for the special LIS regime. The DGT states that this is possible provided the percentage ownership, uninterrupted ownership, and valid economic motives are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fisal previsto en el Capitulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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