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Una sociedad holding consulta si la aportación de participaciones de otras entidades 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 la operación no tenga como fin principal el fraude o la ventaja fiscal.
The fiscal team reviews your specific situation.
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