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V3536-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

SICAV merger into an investment fund may qualify for special merger regime if valid economic reasons exist

A SICAV queried whether transferring its assets to an existing investment fund could qualify for the special merger regime under the Corporate Income Tax Act. The DGT indicates this is possible provided legal requirements are met and the operation complies with collective investment scheme and structural modification regulations, provided its primary purpose is not tax fraud or evasion.

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2015-11-17PublishedPublished 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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