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A consulting company raises the issue of selling shares that were previously swapped. The DGT states that if the subsequent sale aims to secure a tax advantage for shareholders, the original share swap would fail to meet the requirement of valid economic motives and would be excluded from the special regime.
Cuestión planteada Si las participaciones adquiridas por X mantienen la misma fecha y el mismo valor que tenían en sede de las personas físicas con anterioridad a su aportación a X.
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