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A SICAV has requested clarification on whether its merger by absorption with an investment fund can benefit from the special Corporate Tax regime and if the underlying economic reasons are valid. The DGT has ruled that, provided the requirements of Article 76.1 of the Corporate Tax Act are met, the transaction may qualify for said regime and the stated economic reasons are considered valid.
Cuestión planteada 1. Si la operación mencionada puede 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.
Si la fusión entre una SICAV y un fondo de inversión se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede aplicar el régimen especial de IS. Los motivos de la operación, como la integración en un fondo UCITS, economías de escala y reducción de costes, se consideran motivos económicos válidos según el artículo 89.2 LIS. En cuanto al ITPAJD, la operación se considera de reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta en las modalidades de transmisiones onerosas y actos jurídicos documentados.
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