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A natural person enquires whether acquiring shares in their existing entities by a new holding company may qualify for the special share exchange regime. The DGT confirms this is possible if voting majority and article 80 LIS requirements are met, and the stated economic reasons are valid.
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.
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