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A taxpayer asks whether contributions of their business assets to an entity may qualify for the LIS special regime. The DGT states that this is possible if participation and accounting requirements are met and the transaction has valid economic motives.
Cuestión planteada 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 sobre Sociedades.
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