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A sole proprietorship asks whether transferring shares from its sole shareholder to a new entity qualifies for the special share exchange regime. The DGT states that this is possible if the acquiring entity obtains a majority of voting rights and all legal and economic requirements are met.
Cuestión planteada 1. Si la operación de canje de valores descrita podría acogerse al régimen fiscal especial contemplado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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