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Two Spanish SICAVs intend to merge by absorption into a Luxembourg investment fund. The DGT examines whether they can apply the special tax regime for mergers under the LIS and the implications for the entities and their shareholders.
Cuestión planteada 1º) Si las operaciones mencionadas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS y cuáles serían las implicaciones fiscales en España tanto para las consultantes como para sus accionistas.
Si la fusión se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial si existen motivos económicos válidos. En este caso, las rentas de la transmisión de bienes de las absorbidas a una entidad no residente se integrarán en la base imponible de las primeras si los bienes no quedan afectos a un establecimiento permanente en España. Los socios residentes en España o la UE no integrarán las rentas por la atribución de participaciones, sino al transmitir las nuevas participaciones o perder la residencia.
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