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A fund manager asks whether the absorption of a Luxembourg SICAV by Spanish funds can apply to the special IS regime. The DGT responds that it is possible if the TRLIS requirements are met and valid economic reasons exist.
Cuestión planteada 1º) Si las operaciones mencionadas pueden 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.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 83.1 del TRLIS, puede acogerse al régimen especial del capítulo VIII. Las rentas por la transmisión de elementos patrimoniales de los fondos españoles a la SICAV no residentes se integrarán en la base imponible de los fondos, ya que los bienes no quedan afectos a un establecimiento permanente en España. Los partícipes residentes en España o la UE no integrarán rentas por la atribución de acciones, pero sí cuando las transmitan o pierdan la residencia. Los motivos económicos expuestos se consideran válidos para evitar la aplicación de la cláusula antielusión del artículo 96.2 del TRLIS.
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