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The consultant asks whether an acquisition of shares to gain control of three companies may qualify for the special share exchange regime. The DGT responds that it is possible as long as Article 80 of the LIS 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 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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