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A Spanish SICAV has queried whether its merger with a Luxembourgish entity can qualify for the special merger regime and if its motives are considered economic. The Directorate General for Taxes (DGT) indicates that the regime could apply provided that the acquired assets are not assigned to a permanent establishment in Spain and the primary purpose of the transaction is not tax advantage.
Cuestión planteada 1. Si la operación mencionada puede 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.
La operación de fusión puede acogerse al régimen especial del capítulo VII del título VII de la LIS si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. Si la adquirente es no residente, las rentas se integrarán en la base imponible si los elementos no quedan vinculados a un establecimiento permanente en España. Los motivos de reducir trámites, mejorar liquidez, cambiar de gestora o buscar un marco regulatorio de armonización se consideran motivos económicos válidos según el artículo 89.2 de la LIS. Si tanto la absorbente como la absorbida tributan al 1%, no se aplica la regla de generación lineal de rentas del artículo 77.1.
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