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V3258-15 ·23 October 2015 ·consulta-vinculante Medium impact
Tax

Merger of a SICAV into an investment fund may qualify for special merger regime if requirements are met

A SICAV has requested clarification on whether transferring its assets to an investment fund can qualify for the special merger regime and if its motives are economically valid. The DGT has ruled that this is possible provided the requirements of the Corporate Income Tax Act are met and the transaction is carried out within a commercial context.

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2015-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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