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A taxpayer asks whether acquiring shares in a company through setting up a new entity may qualify for the special share exchange regime. The DGT confirms it is possible if legal requirements are met and the transaction has valid economic motives, not just tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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