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The inquiry asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions of Article 80 of the LIS are met, provided it is not carried out for fraud or tax evasion.
Cuestión planteada Si la operación descrita podría 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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