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Two individuals ask whether contributing their property leasing activity to a company can qualify under the LIS special regime. The DGT responds that it is possible if the patrimony constitutes an activity branch and there are valid economic reasons.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo 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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