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A consultancy company proposes a partial financial spin-off of its holdings in another entity to a new company (NEWCO). The DGT examines whether this transaction meets the special reorganisation regime criteria and is carried out for valid economic reasons.
Cuestión planteada Confirmación de que la operación descrita cumple los requisitos para la aplicación del régimen especial de reestructuraciones del Capítulo VII del Título VII, de conformidad con lo establecido en el artículo 76.2.1º.c) de la LIS.
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