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A couple asks whether contributions of their holdings in a holding company to a new entity may qualify for the special regime under LIS. The DGT states that such a regime applies if participation and uninterrupted ownership thresholds are met and valid economic motives exist.
Cuestión planteada - Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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