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A natural person enquires whether contributions of their holdings in a holding company to another family holding company may qualify for the special LIS regime. The DGT states that this is possible provided the percentage of participation, uninterrupted ownership and absence of purely fiscal motives are satisfied.
Cuestión planteada Si la operación que se ha descrito puede acogerse 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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