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Consultants ask whether contributions of holding company shares to new companies may qualify for the LIS special regime. The DGT states this is possible if minimum participation and uninterrupted ownership requirements are met, provided it is not for tax fraud or evasion.
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, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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