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The DGT confirms that a share acquisition to obtain a majority of voting rights may qualify for the special share exchange regime if the conditions in Article 80 of the LIS are met and the transaction does not primarily aim at tax fraud or 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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