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The DGT confirms that a physical person's share contribution to a company may qualify for the special regime if the required ownership 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 de Sociedades.
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