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A query was raised regarding whether the merger of investment funds (collective investment schemes) can apply the special corporate tax regime and if the operational motives are considered economic. The Directorate General for Tax (DGT) responds that this is possible provided the requirements of the Corporate Tax Act are met and the proposed motives are deemed 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.
Las operaciones de fusión entre IIC pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y cumplen el artículo 76.1. Los motivos de concentrar activos, reducir trámites administrativos, mejorar liquidez, evitar conflictos de interés o potenciar la comercialización se consideran motivos económicos válidos según el artículo 89.2. Si tanto la absorbente como la absorbida tributan al 1%, no se aplica la regla de la renta generada linealmente del artículo 77.1.
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