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Individuals have enquired whether they may apply the special regime for non-monetary contributions and exchange of securities in a series of reorganisational transactions. The DGT indicates that application depends on meeting specific participation requirements and the existence of valid economic reasons.
Cuestión planteada Si resulta de aplicación el régimen especial del Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades a las aportaciones no dinerarias señaladas anteriormente.
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