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A query was raised regarding whether the conversion of a special-purpose foundation into a banking foundation during a financial year results in more than one tax period for Corporate Tax purposes. The DGT ruled that it does, due to the change in both the tax and legal regimes.
Cuestión planteada 1. Si la transformación de la fundación como fundación bancaria durante el ejercicio 2014 conlleva la existencia de más de un período impositivo a efectos del Impuesto sobre Sociedades.
La transformación de la forma jurídica de la entidad concluye el período impositivo cuando esto determine la modificación de su tipo de gravamen o la aplicación de un régimen tributario especial. En este caso, el paso de fundación de carácter especial (régimen especial Ley 49/2002 al 10%) a fundación bancaria (régimen general al 30%) supone una alteración del régimen jurídico y tributario. Por tanto, se cierra un período impositivo en la fecha de la transformación y se inicia uno nuevo bajo el régimen general.
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