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A physical person asks whether the transfer of their holdings in a holding company to another entity may qualify for the special regime under the LIS. The DGT responds that this is possible provided the required shareholding percentages are met and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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