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Un accionista pretende aportar sus participaciones en dos entidades a una nueva sociedad holding para obtener la mayoría de los derechos de voto. La DGT señala que la operación puede acogerse al régimen de canje de valores siempre que se cumplan los requisitos legales y no tenga como objetivo principal el fraude o la evasión fiscal.
The fiscal team reviews your specific situation.
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