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A natural person inquires whether the contribution of shares from several entities to a new company meets the requirements of the special regime under the LIS. The DGT responds that the regime applies if the contributed shares represent at least 5% of the equity and a 5% participation in the receiving entity is achieved, but it does not apply if said threshold is not reached.
Question posed - Whether the non-monetary contribution of the projected shares of CV, B, AR, and PR, in which the natural person PF1 holds at least a 5% interest, complies with the requirements for the application of the Special Tax Regime for mergers, spin-offs, contributions of assets, and exchange of securities under Title VII of Chapter VII of the LIS.
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