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A query was raised regarding whether a merger by absorption of one SICAV by another can benefit from the special regime under the Corporation Tax Act. The Directorate General for Taxes (DGT) indicates that this is possible provided that collective investment scheme regulations are met and the transaction is driven by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación de fusión entre dos SICAV podrá acogerse al régimen especial del Capítulo VII del Título VII de la LIS si se realiza conforme a la Ley de Instituciones de Inversión Colectiva y cumple el artículo 76.1 de la LIS. Asimismo, no se aplicará dicho régimen si el objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de simplificación estructural, racionalización de recursos y mejora de la diversificación de cartera podrían considerarse económicamente válidos, aunque su valoración depende de los hechos.
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