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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 fraud or tax evasion.
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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