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An investment management company has enquired whether the merger of several SICAVs into investment funds can benefit from the special Corporate Tax regime and if their objectives constitute valid economic reasons. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of Article 76.1 of the Corporate Tax Act are met, these operations may qualify for said regime and the reasons presented are considered valid.
Cuestión planteada 1. Si las operaciones mencionadas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS y si las razones expuestas pueden considerarse como motivos económicos válidos a los efectos de lo previsto en el artículo 89.2 de la LIS.
Las operaciones de fusión entre IIC pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y cumplen el artículo 76.1. Los motivos de reestructuración, eficiencia en gobierno corporativo, ahorro de costes y mejora de diversificación se consideran motivos económicos válidos según el artículo 89.2. En cuanto al IRPF, los socios residentes no integrarán rentas por la atribución de valores y mantendrán el valor fiscal de los entregados. Respecto al ITPAJD, estas operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas en las modalidades de transmisiones onerosas y actos jurídicos documentados.
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