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An individual has enquired whether they can apply the special regime for asset contributions when contributing leased real estate to a company. The DGT indicates that this is possible provided that requirements regarding business use, accounting, and shareholding are met, and that valid economic reasons exist.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
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