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The consultant asks whether an acquisition to establish a holding company may qualify for the special exchange regime. The DGT confirms it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the operation is not primarily aimed at tax advantages.
Cuestión planteada Si las operaciones descritas son susceptibles de acogerse a régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre (LIS).
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