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A query was raised regarding whether converting a civil society with legal personality into a limited company results in an increase in wealth for Personal Income Tax (IRPF) purposes and how VAT applies. The Directorate-General for Taxes (DGT) ruled that the conversion does not alter the legal personality and therefore does not generate gains for the partners. Furthermore, the transfer of assets will not be subject to VAT if they constitute an autonomous economic unit.
Cuestión planteada Si la sociedad civil decidiese transformarse en sociedad limitada, ¿se consideraría que tiene la sociedad civil personalidad jurídica según lo establecido por los recientes cambios normativos de IRPF e Impuesto sobre Sociedades al hacer públicos los acuerdos de constitución solicitando el CIF correspondiente a la Agencia Tributaria en su día?, y por tanto, si habría incremento de patrimonio en IRPF para los socios por la transformación. ¿Cuál sería la tributación de los socios en esa transformación de Sociedad civil con personalidad jurídica a sociedad limitada? ¿Tendría la sociedad civil que devengar el IVA de su activo por la transformación? O al ser un traspaso global ¿estaría exenta de IVA la operación?
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