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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 what the implications are for its shareholders. The DGT has ruled that, provided there are valid economic reasons and legal requirements are met, the transaction may qualify for said regime.
Cuestión planteada 1º) Si las operación mencionada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS y cuáles serían las implicaciones fiscales para los accionistas de la consultante.
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