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A taxpayer asks whether contributing their real estate leasing branch to a new company qualifies for the special regime. The DGT states that this is possible if the unit economic and valid economic reasons conditions are met.
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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