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The applicant inquires whether a share exchange operation to create a subsidiary, followed by a total demerger, may qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT rules that this is possible provided that all legal requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.
Question raised 1) Whether the described operations of exchange of securities and demerger may benefit from the special tax regime of Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
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