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A query was raised regarding whether the merger of two open-ended collective investment schemes (IIC) can apply the special merger regime under the Corporate Tax Act. The Directorate General for Tax (DGT) indicates that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and the primary purpose of the transaction is not tax fraud or evasion.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 de IIC podría acogerse al régimen especial del capítulo VII del título VII de la LIS si se realiza en el ámbito mercantil y cumple lo dispuesto en el artículo 76.1 de dicha ley. Para aplicar este régimen, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reestructuración, reducción de costes y diversificación de inversiones mencionados pueden considerarse válidos.
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