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V0739-23 28 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad civil

Tax treatment of transferring shares in a civil society depends on its legal personality

A partner wishes to transfer their 50% stake in a professional civil society. The DGT explains that the calculation of capital gains or losses varies depending on whether the society possesses its own legal personality.

The question raised

Tax treatment of said transfer in the Personal Income Tax.

The DGT's ruling

If the civil society has legal personality, the gain or loss is calculated as the difference between the transfer and acquisition value of the interest pursuant to Article 37.1.b) of the Personal Income Tax Law. If it does not have legal personality, the result is the difference between the acquisition and transfer values of each asset transferred pursuant to Article 34 of the Personal Income Tax Law. In both cases, the result is classified as savings income.

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