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V0773-15 ·10 March 2015 ·consulta-vinculante Medium impact
Tax

Spanish fund fusion into Luxembourg SICAV may qualify for special IS regime

A fund manager asks whether the merger of Spanish investment funds into a Luxembourg SICAV can apply for the special IS regime. The DGT confirms it is possible if LIS and IIC rules are met, although income from asset transfer will be included in the funds' taxable base since the absorbing entity is non-resident and has no permanent establishment in Spain.

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2015-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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