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A query was raised regarding whether the merger of a SICAV, through the transfer of its assets to an investment fund, can benefit from the special tax regime. The DGT ruled that this is possible provided the requirements of the Corporate Tax Act are met and valid economic reasons exist.
Cuestión planteada 1. Si la operación de fusión descrita puede acogerse 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.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de fusiones. Los motivos económicos planteados (economías de escala, liquidez, reducción de costes) se consideran válidos para evitar la aplicación del artículo 89.2 de la LIS. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán su valor fiscal. Respecto al ITPAJD, la operación no estará sujeta a la modalidad de operaciones societarias ni estará sujeta o exenta en las modalidades de transmisiones onerosas y actos jurídicos documentados.
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