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An entity ceasing to be a SICAV and switching to the general tax rate has queried whether this marks the end of its tax period and if a subsequent merger could qualify for the special regime. The DGT has ruled that the transformation does indeed close the tax period and that a merger may apply the special regime provided there are valid economic reasons.
Cuestión planteada 1. Si la renuncia de la entidad C al régimen de SICAV implica la conclusión de su período impositivo en el sentido del artículo 27.2.d) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS), en la medida en que se modifica tanto su régimen jurídico como su tipo de gravamen.
La transformación de la forma societaria o modificación del régimen jurídico que implique un cambio de tipo de gravamen o régimen tributario concluye el período impositivo. En este caso, el paso de un tipo del 1% al tipo general y el cambio de la normativa de instituciones de inversión colectiva cumplen ambos requisitos. Respecto a la fusión, esta podría acogerse al régimen especial si se realiza bajo la Ley 3/2009 y no tiene como objetivo principal el fraude o la evasión fiscal. La validez de los motivos económicos para evitar el régimen de ventaja fiscal dependerá de los hechos y circunstancias de la operación.
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