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An investment fund management company has enquired whether the merger of companies into investment funds can apply the special Corporate Tax regime and if its underlying reasons are considered economic. The Directorate General for Taxes (DGT) responds that this is possible provided that merger requirements are met and the stated reasons are valid.
Cuestión planteada 1. Si las operaciones mencionadas pueden 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 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 de administración sencilla, liquidez, evitar conflictos de interés, economías de escala y mejora de políticas de inversión se consideran motivos económicos válidos según el artículo 89.2 de la LIS. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán el valor fiscal de los entregados.
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