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An investment fund manager has enquired whether the transfer of fund assets through mergers can benefit from the special tax regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible provided the legal requirements are satisfied and the transaction is driven by valid economic reasons.
Cuestión planteada Si las operaciones mencionadas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS y si los motivos manifestados se consideran económica válidos a los efectos de lo previsto en el artículo 89.2 de la LIS.
Las operaciones de fusión de instituciones de inversión colectiva pueden acogerse al régimen especial del capítulo VII del título VII de la LIS si se realizan en el ámbito mercantil conforme a la Ley 3/2009 y cumplen el artículo 76.1 de la LIS. Para evitar la aplicación del artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal. Los motivos de concentración de gestión, mejora de la eficiencia, diversificación y reducción de costes planteados se consideran económicamente válidos.
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