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The inquiry asks whether the transfer of shares from one entity to another or to a new company can qualify for a special tax regime. The DGT confirms that this is possible provided residence and voting majority requirements are met and the transaction has valid economic motives.
Cuestión planteada Si la escisión planteada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre.
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