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A couple asks whether contributions of shares from entity A to entity B can qualify for the special regime of mergers and asset contributions. The DGT states this is possible if the requirements of voting majority, minimum shareholding, and valid economic reasons are met.
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 válidos.
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