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V1858-17 ·13 July 2017 ·consulta-vinculante Medium impact
Tax

Merger of a SICAV into an investment fund may qualify for special Corporate Tax regime

A query was raised regarding whether the merger of a SICAV, through the transfer of its assets to an investment fund, can benefit from the special tax regime for mergers. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and valid economic reasons exist.

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2017-07-13PublishedPublished 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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