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V1420-15 ·6 May 2015 ·consulta-vinculante Medium impact
Tax

Merger between two SICAVs may qualify for LIS special regime

An investment society (SICAV) asks whether its absorption by another SICAV may apply the special merger regime. The DGT responds that it is possible if the conditions of Article 76.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax advantage.

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2015-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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