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Se consulta si la aportación de participaciones de una entidad a otra para obtener la mayoría de derechos de voto puede acogerse al régimen especial. La DGT responde que es posible siempre que se cumplan los requisitos de los artículos 76.5 y 80.1 de la LIS y no exista como objetivo principal el fraude o la evasión fiscal.
The fiscal team reviews your specific situation.
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