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A taxpayer asks whether the contribution of real estate used for leasing can benefit from the LIS special regime. The DGT states that the operation may qualify if it establishes an autonomous economic unit and has valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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