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A computer company asks whether creating a holding company to manage national and international shares may qualify for the special share exchange regime. The DGT confirms this is possible as long as LIS requirements are met and the operation is not primarily aimed at tax fraud or evasion.
Cuestión planteada 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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