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A taxpayer asks whether integrating their shares in various entities into a holding company may qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and economic justifications are valid.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre sociedaes y si existen económicos válidos.
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