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Spanish residents consulted whether the restructuring of a compartment within a Luxembourg SICAV could benefit from the special tax regime for mergers and demergers under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that this is not possible, as the compartment is not a legal entity and its assets do not constitute a business undertaking or a financial demerger.
Cuestión planteada 1º) Si la renta generada en España en sede de los consultantes con ocasión de la operación de reestructuración se puede considerar como diferida en aplicación del régimen fiscal especial del capítulo VII del título VII de la LIS. En particular, si le es aplicable a las operaciones planteadas aun cuando los efectos del régimen fiscal especial se manifestarían en el territorio español exclusivamente a nivel de los socios personas físcas, por cuanto la entidad transmitente y la entidad adquirente son residentes en otro Estado miembro de la UE.
La disolución de un compartimento de una SICAV no es una fusión porque el compartimento no tiene la consideración de entidad según la LIS. Asimismo, la segregación de su patrimonio no es una escisión parcial porque el bloque de valores mobiliarios no constituye una rama de actividad autónoma. Finalmente, no es una escisión financiera porque las participaciones transmitidas no confieren la mayoría del capital social, requisito que la normativa de OICVM impide cumplir.
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