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La consultante pregunta si una operación de canje de valores y una reestructuración societaria pueden acogerse al régimen especial del Impuesto sobre Sociedades y si los motivos económicos son válidos. Hacienda responde que es posible si se cumplen los requisitos legales y advierte que la validez de los motivos económicos debe valorarse sobre los hechos reales.
The fiscal team reviews your specific situation.
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