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A family group asks whether creating a holding company through share exchanges in their businesses can qualify for the special Corporate Tax regime. The DGT responds that this is possible if legal requirements are met and the transaction has valid economic motives, not just fiscal ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse al capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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