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A Spanish SICAV seeks advice on whether its absorption merger with a Luxembourg SICAV qualifies for the LIS special regime and whether the stated economic grounds are valid. The DGT states that the arrangement may qualify if it meets legal requirements and the economic grounds are 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.
La operación puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y cumple el artículo 76.1. La integración de rentas por la transmisión de elementos patrimoniales dependerá de si estos quedan afectos a un establecimiento permanente en España. Los motivos de eficiencia en gestión, reducción de costes y profesionalización del consejo se consideran motivos económicos válidos según el artículo 89.2. El régimen especial también es aplicable a socios no residentes si el convenio permite gravar la renta en España.
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