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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.
La operación puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si se cumplen los requisitos del artículo 76.1 y no tiene como objetivo principal el fraude. Las rentas de la transmisión de elementos patrimoniales de la entidad absorbida se integrarán en la base imponible de la adquirente al ser no residente y no quedar los bienes en un establecimiento permanente en España. Los partícipes residentes en España o en la UE no integrarán las rentas por la atribución de acciones de la SICAV, sino en el momento de su transmisión o pérdida de residencia. La comunicación de la fusión debe realizarla la entidad gestora del fondo absorbido al ser la adquirente no residente.
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