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A natural person enquires whether contributions of shares from two entities to a third may qualify for the special LIS regime. The DGT responds that this is possible if participation and ownership requirements are met, and if the transaction has genuine economic purposes rather than merely fiscal ones.
Cuestión planteada 1º) Si la operación descrita 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 sobres Sociedades.
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