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A non-profit entity has requested clarification on whether transforming into a commercial company triggers a taxable capital gain for Corporate Tax purposes. The Directorate General of Taxes (DGT) indicates that such a transformation, by altering the tax regime, results in the termination of the tax period and requires the application of specific rules for the income generated.
Cuestión planteada º) Si como consecuencia de la operación realizada tributaría a efectos del Impuesto sobre Sociedades la plusvalía existente entre el valor en origen del inmueble y el valor de mercado actual.
Si la transformación de la forma jurídica o societaria determina la modificación del régimen tributario, se concluirá el período impositivo. La renta de elementos patrimoniales se entenderá generada de forma lineal durante el tiempo de tenencia, aplicándose el tipo y régimen de la entidad original para la parte generada hasta la transformación. En caso de transmisión futura del inmueble, se aplicará el régimen anterior para la renta acumulada hasta el momento del cambio.
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