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The DGT confirms that a merger of two collective investment societies (IIC) may apply to the LIS special merger regime if IIC rules, Article 76.1 of the LIS and the requirement that the merger is not primarily for tax advantage are met.
Cuestión planteada Si la operación descrita podría 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 puede acogerse al régimen especial del Capítulo VII del Título VII de la LIS si se realiza en el ámbito mercantil conforme al Real Decreto-ley 5/2023, según el artículo 26 de la Ley 35/2003 y cumpliendo el artículo 76.1 de la LIS. En este caso, no se integrarían las rentas en la sociedad absorbida ni en los socios, manteniendo los valores fiscales y fechas de adquisición. No obstante, el régimen no se aplicará si el objetivo principal es el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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