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La consultante pregunta si su operación de reestructuración puede acogerse al régimen especial de canje de valores y si existen motivos económicos válidos. La DGT indica que la operación podría aplicar dicho régimen si la entidad beneficiaria adquiere la mayoría de derechos de voto y cumple los requisitos legales, siempre que no sea para fraude o evasión fiscal.
The fiscal team reviews your specific situation.
Partner-attended · reply within 24 business hours
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