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A natural person enquires whether contributions of shares in an entity to other companies may qualify for the special LIS regime. The DGT states this is possible if participation percentages and tenure requirements are met, although it warns that economic grounds must be valid and not merely fiscal.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capitulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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