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An IIC management company has enquired whether the merger of investment companies into investment funds can apply the special merger regime and if its underlying reasons are economic. The DGT indicates that, provided the requirements of the LIS and IIC regulations are met, the operation may qualify for said regime and the reasons provided are considered valid.
Cuestión planteada 1. 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.
Si la operación se realiza en el ámbito mercantil conforme a la Ley de IIC y cumple el artículo 76.1 de la LIS, puede acogerse al régimen especial de fusiones. Los motivos de administración más sencilla, mayor liquidez, evitar conflictos de interés, economías de escala y cambio de gestor se consideran motivos económicos válidos según el artículo 89.2 de la LIS. Los socios residentes en España no integrarán rentas por la atribución de valores y mantendrán el valor fiscal de los entregados. La transmisión de participaciones por parte de algunos inversores no afecta a la neutralidad fiscal del resto.
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