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A natural person enquires whether transferring shares between entities may qualify for the special regime under the LIS. The DGT states that such a transfer may qualify if it exceeds 5% of the entity's own funds and there are valid economic reasons.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
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