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The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the transaction has valid economic motives rather than a purely fiscal objective.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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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