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Some shareholders propose a reorganisation involving the transfer of their shares in two companies to a new holding and the partial spin-off of both to separate their distinct business lines. The DGT examines whether these operations may qualify for the special regime under the Corporate Income Tax Law.
Cuestión planteada Si se cumplen los requisitos para que la reorganización proyectada se acoja al Régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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