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Dos socios de un grupo de sociedades consultan si la aportación de sus participaciones a una sociedad holding familiar puede acogerse al régimen especial de canje de valores. La DGT señala que es posible si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos legales, siempre que no sea una operación con fines de fraude o evasión fiscal.
The fiscal team reviews your specific situation.
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