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A SICAV has enquired whether its merger by absorption with a fund can apply the special Corporate Tax regime for merger operations. The DGT indicates that this is possible provided the requirements of Article 76.1 of the LIS are met and the transaction is driven by valid economic motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La operación puede acogerse al régimen especial del capítulo VII del título VII de la LIS si se realiza en el ámbito mercantil y cumple lo dispuesto en el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reducción de trámites, mayor liquidez y eficiencia en la gestión pueden considerarse económicamente válidos.
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