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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 Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and valid economic reasons exist.
Cuestión planteada 1. 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.
La operación puede acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil y cumple el artículo 76.1. Para evitar la aplicación del artículo 89.2, la fusión debe responder a motivos económicos válidos como la mejora de la política de inversión, mayor liquidez o reducción de costes. En cuanto al ITPAJD, la operación se considera de reestructuración, por lo que no está sujeta a la modalidad de operaciones societarias y está exenta de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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