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A holding company enquiries whether a share acquisition to obtain majority voting rights may qualify for the special share exchange regime. The DGT states that this is possible provided legal requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, de 27 de noviembre, del Impuesto sobre Sociedades.
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