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V3572-15 ·18 November 2015 ·consulta-vinculante Medium impact
Tax

SICAV merger by a fund may qualify for special Corporate Tax regime if requirements are met and economic motives exist

A SICAV has enquired whether its merger by absorption with a fund can apply the special Corporate Tax regime for merger operations. The DGT indicates that this is possible provided the requirements of Article 76.1 of the LIS are met and the transaction is driven by valid economic motives.

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2015-11-18PublishedPublished 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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