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The applicant asks whether the contribution of their real estate leasing business line can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this is possible provided that the assets constitute an autonomous economic unit and the transaction is supported by valid economic reasons.
Question posed: Whether the described operation may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
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