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A fund manager asks whether the merger of Spanish investment funds into a Luxembourg SICAV can apply for the special IS regime. The DGT confirms it is possible if LIS and IIC rules are met, although income from asset transfer will be included in the funds' taxable base since the absorbing entity is non-resident and has no permanent establishment in Spain.
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.
La operación puede acogerse al régimen especial de IS si se realiza en el ámbito mercantil, conforme a la Ley de IIC y la Ley de modificaciones estructurales, y se cumple el artículo 76.1 de la LIS. No obstante, las rentas por la transmisión de elementos patrimoniales de los fondos españoles se integrarán en su base imponible porque la entidad absorbente es no residente y los bienes no quedan afectos a un establecimiento permanente en España. Para los partícipes residentes en España o la UE, las rentas por la atribución de acciones de la SICAV no se integrarán en el momento de la fusión, sino cuando transmitan dichas acciones o pierdan la residencia.
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