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A query was raised regarding whether the transfer of assets from several entities to investment funds can qualify for the special merger regime and if the stated reasons are considered economic. The DGT ruled that, provided the requirements of the Corporate Income Tax Act and the regulations for Collective Investment Schemes are met, the transaction may be tax-neutral if valid economic reasons exist.
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 sencilla, 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.
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