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A family group asks whether transferring shares between two companies to a new head company (N) via share exchange can apply for the IS special regime and whether it is exempt from VAT and ITP-AJD. The DGT confirms that the special IS regime applies if legal requirements are met and valid economic motives exist.
Question posed: Whether the contribution made by the participated companies in favor of N by the applicants can be configured for tax purposes as a securities exchange operation under Article 76.5 of Law 27/2014, of November 27, on Corporate Income Tax and therefore be covered by the special regime of Chapter VII of Title VII of the LIS.
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