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A variable capital investment company has enquired whether its merger with an investment fund can apply the special Corporate Tax regime and if its motives are economic. The DGT indicates this is possible provided the requirements of the Corporate Tax Act are met and the primary purpose is not tax advantage.
Cuestión planteada Si las operaciones mencionadas pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS y si las razones expuestas pueden considerarse como motivos económicos válidos a los efectos de lo previsto en el artículo 89.2 de la LIS.
Las operaciones de fusión entre IIC pueden acogerse al régimen especial de la LIS si se cumplen los requisitos del artículo 76.1 y se realizan por motivos económicos válidos. El conjunto de motivos expuestos (eficiencia, economías de escala, reducción de costes) puede considerarse válido según el artículo 89.2. No obstante, si el motivo principal es acceder a un diferimiento fiscal en el IRPF, la operación no se consideraría económicamente válida.
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