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A civil society with commercial purposes seeks advice on the tax consequences of transforming into a limited company and contributing immovable property. The DGT responds that the transformation does not generate capital gains, and that the contribution of immovable property may qualify under a special regime if certain conditions are met.
Cuestión planteada 1º) ¿Qué consecuencias fiscales tendría para los socios y para la sociedad la transformación de la sociedad civil en una sociedad mercantil de responsabilidad limitada y, en particular, la inscripción en el Registro de la Propiedad de los locales, una vez se admitiese su inscripción a nombre de la entidad al adquirir personalidad jurídica al operarse la transformación, y que todavía no figuran inscritos a nombre de la entidad por las razones expuestas?
La transformación de una sociedad civil en sociedad mercantil no altera la personalidad jurídica ni el régimen fiscal, por lo que no determina la obtención de renta en la sociedad ni ganancias o pérdidas patrimoniales para los socios. La aportación de cuotas ideales de inmuebles por parte de los socios podría acogerse al régimen especial de aportaciones no dinerarias del artículo 87.1 de la LIS, siempre que se cumplan los requisitos de residencia, participación mínima del 5% y afectación a actividad económica. El uso de este régimen requiere que la operación tenga motivos económicos válidos y no sea con el fin de obtener una ventaja fiscal.
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