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An association of collective investment schemes (CIS) inquired whether mergers between funds could utilise the special tax regime and if their underlying reasons were economic in nature. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of the Corporate Tax Act (LIS) are met and that the reasons presented are considered valid.
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 IIC pueden acogerse al régimen especial de la LIS si se realizan bajo el ámbito mercantil y cumplen lo dispuesto en el artículo 76.1. Los motivos de gestión de activos, economías de escala, eficiencia estructural y cumplimiento de requisitos legales se consideran motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda sujeta a que la finalidad principal no sea la obtención de una ventaja fiscal.
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