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A collective investment scheme (CIS) has requested a ruling on whether its merger by absorption with another fund can apply the special Corporate Tax regime and if its underlying motives are considered economic. The Directorate General for Taxes (DGT) responds that this is possible provided the requirements of the Corporate Tax Act are met and considers that the motives presented may be valid.
Cuestión planteada Si la operación mencionada puede 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 y cumple el artículo 76.1 de la LIS, la fusión de una IIC puede acogerse al régimen especial. Los motivos de concentración de gestión, mejora de políticas de inversión, ahorro de costes, economías de escala y mayor liquidez pueden considerarse motivos económicos válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda sujeta a la comprobación administrativa de la totalidad de las circunstancias de la operación.
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