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The query examines whether the merger of entity A by an investment fund (both being Collective Investment Schemes) can benefit from the special Corporate Income Tax regime and if the underlying reasons are considered economic. The Directorate General for Taxes (DGT) rules that the merger may qualify provided it meets the requirements of Article 76.1 of the Corporate Income Tax Act and that the reasons presented are valid.
Question raised 1. Whether the aforementioned operation may qualify for the special tax regime under Chapter VII of Title VII of the LIS and whether the reasons stated may be considered valid economic motives for the purposes of the provisions of Article 89.2 of the LIS.
Si la operación se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de fusiones. Los motivos de la operación, como acceder a políticas de inversión más atractivas, economías de escala o reducción de costes, se consideran motivos económicos válidos según el artículo 89.2 de la LIS. En cuanto a los socios residentes, no integrarán rentas por la atribución de valores y estos mantendrán su valor fiscal. Respecto al ITPAJD, la operación no está sujeta a la modalidad de operaciones societarias ni está sujeta a transmisiones onerosas o actos jurídicos documentados por ser una reestructuración.
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