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A natural person enquires whether the transfer of their shares in a company to another entity may qualify for the special regime under the LIS. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
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