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La consulta pregunta si la aportación de participaciones de varias entidades a una sociedad holding puede acogerse al régimen especial de canje de valores. La DGT responde que es posible siempre que se obtenga la mayoría de derechos de voto, se cumplan los requisitos de residencia y no se realice con el fin de fraude o evasión fiscal.
The fiscal team reviews your specific situation.
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