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The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of Article 80 of the LIS are met and the transaction does not have the primary objective of tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse 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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