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Physical persons inquire whether a share exchange and share contribution operation may qualify for the LIS special regime. The DGT states that this is possible provided the requirements of voting rights majority, minimum shareholding in own funds, and valid economic motives are met.
Cuestión planteada Si las operaciones descritas pueden 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 económicos válidos.
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