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A taxpayer asks whether the contribution of their property leasing activity may apply to the IS special regime. The DGT responds that it is possible if participation and accounting requirements are met and valid economic reasons exist.
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 sobre Sociedades.
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