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An investment management company has enquired whether the merger of several investment funds under its management can benefit from the special Corporate Tax regime and if its objectives are considered economic in nature. The Directorate General for Taxes (DGT) responds that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and the stated reasons are deemed valid.
Cuestión planteada 1. 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 realizan en el ámbito mercantil y cumplen el artículo 76.1. Los motivos de seguridad jurídica, reducción de costes de administración, incremento de masa patrimonial, diversificación y limitación de responsabilidad de administradores se consideran motivos económicos válidos según el artículo 89.2. En tales casos, los socios residentes en España no integrarán en su base imponible las rentas por la atribución de valores, valorándose estos por su valor fiscal.
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