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V1849-17 13 July 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión

Merger of a SICAV into an investment fund may qualify for special Corporate Tax regime

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 for mergers. The DGT indicates that this is possible provided the requirements of the Corporate Tax Act are met and the merger is carried out for valid economic reasons.

The question raised

Cuestión planteada 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.

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