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An investment fund has enquired whether the absorption of several SICAVs can qualify for the special merger regime and if its motives are considered economic. The Directorate General for Taxes (DGT) indicates that this is possible provided the requirements of the Corporate Tax Act are met and the economic motives are valid, warning that tax advantage must not be the primary objective.
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 instituciones de inversión colectiva (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 captación de clientes, ahorro de costes, economías de escala y mejora de la gestión se consideran económicos válidos. No obstante, si la finalidad principal es obtener una ventaja fiscal (como el diferimiento en IRPF), la operación no sería económicamente válida según el artículo 89.2.
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