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A natural person enquires whether contributing their shares in a Spanish resident entity to a new company may qualify for the special LIS contribution regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding and valid economic motives are met.
Cuestión planteada Si la operación descrita podría 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.
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