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Consultants inquire whether a share exchange to restructure their businesses may qualify for the LIS special regime. The DGT responds that it is possible provided legal requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Cuestión planteada 1º) Si la operación descrita de canje de valores se puede acoger 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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