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A fund manager asks whether a merger of a Spanish investment fund into a Luxembourg SICAV can apply to the special fusion regime under the LIS. The DGT states it is possible if legal and financial regulations are met, although the absorbed entity's income will be taxable if its assets do not remain in a permanent Spanish establishment.
Cuestión planteada 1.- Posibilidad de acoger la operación al régimen fiscal especial recogido en el Capítulo VII, Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y en caso de ser aplicable, cuál sería la tributación tanto para los partícipes, personas físicas como jurídicas, del fondo absorbido.
Si la operación se realiza conforme a la normativa financiera (LIIC y RIIC) y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de fusiones. No obstante, al ser la absorbente no residente y no quedar los activos en un establecimiento permanente en España, las rentas de la transmisión de la entidad absorbida integrarán su base imponible. Para los partícipes residentes en España o la UE, las rentas no se integrarán en la fusión, sino cuando transmitan las acciones de la SICAV o pierdan la residencia.
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