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The consultant asks whether a share exchange to establish a holding company may qualify for the LIS special regime. The DGT responds that it is possible provided the conditions in Article 80 are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal 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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