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The DGT confirms that a share acquisition to obtain voting majority may qualify for the special exchange regime if residency and valuation requirements under LIS Art. 80 are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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