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V0930-14 2 April 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · sociedad civil

Converting a civil society into a limited company does not trigger capital gains if the society has legal personality

A query was raised regarding whether transitioning from a professional civil society to a limited company generates capital gains for the partners. The DGT clarifies that the outcome depends on whether the civil society possesses legal personality.

The question raised

Cuestión planteada Si al cambiar la Sociedad Civil a una Sociedad Limitada Profesional se generarían algún tipo de plusvalías en las rentas de los socios.

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