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An investment society (SICAV) asks whether its absorption by another SICAV may apply the special merger regime. The DGT responds that it is possible if the conditions of Article 76.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación de fusión entre dos SICAV podrá acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil conforme a la Ley de modificaciones estructurales y cumple el artículo 76.1 de la LIS. Para aplicar este régimen, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reducción de costes de gestión, auditoría, comisiones y mejora en la adjudicación de títulos pueden considerarse económicamente válidos.
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