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A SICAV queried whether transferring its assets to an existing investment fund could qualify for the special merger regime under the Corporate Income Tax Act. The DGT indicates this is possible provided legal requirements are met and the operation complies with collective investment scheme and structural modification regulations, provided its primary purpose is not tax fraud or evasion.
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 puede acogerse al régimen fiscal especial si se realiza en el ámbito mercantil conforme a la Ley 3/2009 y la Ley 35/2003, y cumple el artículo 76.1 de la LIS. Para evitar la aplicación del artículo 89.2 de la LIS, la operación debe realizarse por motivos económicos válidos y no con la mera finalidad de obtener una ventaja fiscal. En este caso, los motivos de evitar conflictos de interés, acrecentar el patrimonio del fondo y la atracción de la política de inversión se consideran económicamente válidos.
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