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The consultant asks whether an acquisition of shares to obtain majority voting rights may qualify for the special exchange regime. The DGT states that this is possible if the article 80 of the LIS requirements are met and the transaction is not primarily aimed at fraud or tax 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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