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An IIC management company has enquired whether the merger of several entities harmonised with the UCITS Directive can apply the special Corporate Tax regime and if its motives are economic. The DGT has responded that, provided the requirements of Art. 76.1 LIS are met and the motives are economic, said regime may apply.
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 fusiones de IIC pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y cumplen el art. 76.1. Los motivos de reestructuración, racionalización, mejora de diversificación, sinergias y ahorro de costes se consideran económicos válidos según el art. 89.2. En estas operaciones, los socios residentes en España no integrarán rentas en su base imponible y valorarán los valores recibidos por su valor fiscal. Respecto al ITPAJD, estas operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas en las modalidades de transmisiones onerosas y actos jurídicos documentados.
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