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Se consulta si una operación de canje de valores puede acogerse al régimen especial de la LIS y si los motivos son económicamente válidos. La DGT responde que es posible si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos legales, siempre que no sea por fraude o evasión fiscal.
The fiscal team reviews your specific situation.
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