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A SICAV has requested clarification on whether transferring its assets to an investment fund can qualify for the special merger regime and if its motives are economically valid. The DGT has ruled that this is possible provided the requirements of the Corporate Income Tax Act are met and the transaction is carried out within a commercial context.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
La operación podría acogerse al régimen fiscal especial de fusiones si se realiza en el ámbito mercantil conforme a la Ley de modificaciones estructurales y se cumplen los requisitos del artículo 76.1 de la LIS. Para aplicar este régimen, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino responder a motivos económicos válidos. En este caso, los motivos alegados para la fusión (eficiencia, ahorro de costes y mejora de la gestión) se consideran económicamente válidos según el artículo 89.2 de la LIS.
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