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A company asks whether acquiring shares in another entity to obtain a majority of voting rights may qualify for the special share exchange regime. The DGT confirms this is possible if residence and valuation requirements under article 80 of the LIS 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 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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