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An entity asks whether social share contributions by three Spanish residents can benefit from the LIS special regime. The DGT states that this is possible if minimum participation requirements are met and valid economic motives exist.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y si los motivos económicos aducidos se consideran válidos a estos efectos.
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