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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 sub-fund, can benefit from the special tax regime for mergers. The Directorate General of Taxes (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.
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.
Si la operación se realiza en el ámbito mercantil, conforme a la Ley de Instituciones de Inversión Colectiva y cumple el artículo 76.1 de la LIS, podría acogerse al régimen especial. Para ello, no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos expuestos, como la reducción de costes, mayor liquidez o mejora en la gestión, pueden considerarse válidos.
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