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A query was raised regarding whether the merger of three variable capital investment companies (SICAVs) can apply the special tax regime for mergers. The Directorate General for Taxes (DGT) indicates that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and the primary purpose of the transaction is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación de fusión entre SICAVs podrá acogerse al régimen especial de la LIS si se realiza en el ámbito mercantil conforme a la Ley de modificaciones estructurales y cumple el artículo 76.1 de la LIS. Para evitar la aplicación del artículo 89.2 de la LIS, la fusión debe responder a motivos económicos válidos y no a una mera finalidad de obtener una ventaja fiscal. Los motivos de concentración de activos, eficiencia operativa, economías de escala y reducción de costes pueden considerarse válidos.
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