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Individuals inquire whether contributions of their stakes in two entities to a new company (NEWCO) may qualify for the LIS special regime. The DGT responds that this is possible provided the participation requirements are met and there is no primary intent to commit fraud or obtain tax advantages.
Cuestión planteada 1º) Si la operación descrita se podría acoger 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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