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The consultant asks whether an acquisition of shares to gain control of an entity may qualify for the special share exchange regime. The DGT responds that this is possible if Articles 76.5 and 80.1 of the LIS are met and if the operation has valid economic motives.
Cuestión planteada Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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