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A SICAV plans to absorb four other SICAVs to improve management and reduce costs. The inquiry asks whether the shareholders of the absorbed entities will be able to apply the Personal Income Tax deferral for reinvestment if the new entity reaches the required number of 500 shareholders in the future.
Question posed
If the requirements of Article 94.1.a) of the LIRPF are met by the absorbing SICAV in the future, the shareholders of the absorbed entities may apply the deferral to the entirety of the income, including that generated up to the merger. Regarding the 5% ownership limit, both the ownership in the absorbing SICAV and the ownership held in the absorbed SICAV during the previous 12 months must be considered. Pre-existing shareholders of the absorbing entity may also apply said regime if they meet the conditions.
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