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A civil consultancy firm has requested guidance on how to prepare its balance sheet when transitioning to Corporate Tax status. The DGT clarifies how to determine initial equity and the valuation of transactions with partners.
Cuestión planteada Si, al confeccionar el balance con efectos 1 de enero de 2016, la entidad consultante debe:
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades. A 1 de enero de 2016, sus fondos propios se entenderán formados por las aportaciones de los socios, con el límite de la diferencia entre el inmovilizado material e inversiones inmobiliarias registrados y el pasivo exigible. Las operaciones entre la entidad y sus socios se consideran vinculadas y deben valorarse por su valor de mercado.
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