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A natural person enquires whether the acquisition of companies B and C by company A may qualify for the special share exchange regime. The DGT states that this is possible if a voting majority is obtained, the requirements of Article 80 of the LIS are met, and the transaction does not primarily aim at fraud or tax advantage.
Cuestión planteada Si la operación planteada puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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