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V2116-15 ·10 July 2015 ·consulta-vinculante Medium impact
Tax

Merging a SICAV into an investment fund may qualify for the special merger regime subject to legal requirements and valid economic motives

An investment management company has enquired whether the merger of a SICAV into an investment fund can benefit from the special merger regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of the Corporate Income Tax Law are met and the transaction is carried out for valid economic reasons within a commercial context.

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2015-07-10PublishedPublished 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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