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A query was raised regarding whether the contribution of a natural person's interest in a community of property to a company may qualify for the special regime for non-monetary contributions. The DGT concludes that this is possible, provided the requirements of the Corporate Income Tax Act (LIS) are met and the contribution consists of assets used for economic activities.
Question posed: Whether the proposed non-monetary contribution operation falls within the scope of Article 77, Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
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