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The DGT confirms that share contributions to a new entity and subsequent financial split may qualify for the LIS special regime, provided voting rights majority, commercial split classification, and valid economic motives are met.
Cuestión planteada Si las operaciones descritas se podrían 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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