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Se consulta si una operación de reestructuración societaria mediante canje de valores puede acogerse al régimen especial del Impuesto sobre Sociedades. La DGT indica que es posible si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos legales, siempre que la operación no tenga como fin principal el fraude o la evasión fiscal.
The fiscal team reviews your specific situation.
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