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A company asks whether acquiring shares in other companies to centralise management can qualify for the special share exchange regime. The DGT responds that this is possible if the conditions of Article 80 of the LIS are met and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada 1º) 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 sobres Sociedades.
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