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The query examines whether the merger of a SICAV through the transfer of its assets to an investment fund can qualify for the special tax regime for mergers. The DGT rules that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and the transaction is carried out for valid economic reasons rather than purely for tax purposes.
Question raised 1. Whether the described merger operation can qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de fusiones. Los motivos económicos alegados (ahorro de costes, estrategia de inversión, eficiencia en gobierno corporativo y sinergias) se consideran válidos según el artículo 89.2 de la LIS. En cuanto a los socios, no integrarán rentas en su base imponible y los valores se valorarán por el valor fiscal de los entregados. Respecto al ITPAJD, la operación no estará sujeta a la modalidad de operaciones societarias ni estará sujeta o exenta en las modalidades de transmisiones onerosas y actos jurídicos documentados por ser una reestructuración.
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