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A civil society with two partners intends to convert into a limited liability company. The DGT analyses the IRPF taxation based on the civil society's legal personality and determines that the conversion is not subject to ITP and AJD.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En IRPF, si la sociedad civil tiene personalidad jurídica, la transformación no genera ganancias o pérdidas patrimoniales para los socios si no se altera su participación. Si no tiene personalidad jurídica, la aportación de bienes se rige por el artículo 37.1.d) de la LIRPF. Respecto al ITP y AJD, la transformación no constituye un hecho imponible por estar expresamente excluida como operación de reestructuración y la escritura no está sujeta a la cuota gradual.
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