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A query was raised regarding whether the conversion of a limited partnership into a limited company triggers taxation for the company or its partners. The DGT ruled that the conversion does not alter the legal personality or the tax regime; therefore, no income is generated and the tax period does not close.
Cuestión planteada Si al producirse una modificación de los derechos políticos y económicos de los socios al transformarse de S. Com en SL (la sociedad pasa de responder de las deudas sociales) se produce algún tipo de tributación en sede de los socios o de la sociedad.
La transformación de la forma societaria no concluye el periodo impositivo si no supone un cambio en el tipo de gravamen o en el régimen tributario aplicable. Al conservarse la personalidad jurídica y no alterarse las relaciones jurídicas ni el régimen fiscal, la operación no determina la obtención de renta para la sociedad que se transforma. La DGT no puede responder sobre la tributación de los socios por no ser el régimen propio del consultante.
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