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V1499-17 13 June 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión

Mergers of Collective Investment Scheme management entities may qualify for special Corporate Tax regime

An investment scheme manager has enquired whether the merger of several entities into investment funds can benefit from the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements of the Corporate Tax Act are met and valid economic reasons are demonstrated.

The question raised

Cuestión planteada 1. Si las operaciones de fusión descritas pueden 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.

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