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V0110-15 16 January 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · institución de inversión colectiva

Merger between two UCITS may qualify for special Corporate Tax regime if requirements and valid economic reasons are met

A Collective Investment Scheme (CIS) has enquired whether a merger by absorption of another CIS may benefit from the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided that merger requirements are satisfied and the primary purpose of the transaction is not tax evasion or tax advantage.

The question raised

Cuestión planteada Si la operación mencionada puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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