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The consultant asks whether an acquisition of shares to gain control of entities may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of LIS Article 80 are met and the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen 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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