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A natural person enquires whether the contribution of shares from a company to other holding groups may qualify for the special LIS regime. The DGT responds that this is possible provided the requirements of shareholding and ownership are met, and the transaction has valid economic motives such as generational succession planning.
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.
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