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A company sought a ruling on the tax classification of profits derived from a joint venture agreement (cuentas en participación). The DGT has determined that these results constitute financial income or expenses for Corporate Tax purposes and that the distribution of results is not subject to VAT.
Cuestión planteada ¿Qué calificación fiscal habría que darle al resultado, una vez liquidado, tanto a efectos del Impuesto de Sociedades, como a efectos de IVA? ¿Cómo debería facturarse la renta?
En el Impuesto sobre Sociedades, los resultados positivos o negativos de un contrato de cuentas en participación se asimilan a ingresos o gastos financieros, debiendo incluirse en la limitación del artículo 16 de la LIS. El partícipe gestor debe practicar la retención correspondiente al partícipe no gestor según el artículo 128 de la LIS. En cuanto al IVA, la liquidación de resultados en efectivo no supone una operación sujeta al impuesto al no existir entrega de bienes o prestación de servicios.
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