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A holding company has enquired whether the segregation of shares in an entity into a new company can qualify for the special spin-off regime. The DGT has ruled that this is possible provided that majority stakes in other entities are maintained and the transaction is driven by valid economic motives.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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