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A limited company has enquired whether its transformation into a variable capital investment company (SICAV) constitutes the generation of taxable income. The Directorate General of Taxes (DGT) has ruled that if the new entity does not apply a different tax rate due to failing to meet legal requirements, the tax period is not considered concluded.
Cuestión planteada Si la transformación de la sociedad limitada en sociedad de inversión de capital variable supone la obtención de algún tipo de renta a efectos fiscales en la sociedad que se transforma.
La transformación de la forma societaria solo concluye el período impositivo si determina la modificación del tipo de gravamen o la aplicación de un régimen tributario distinto. Si la entidad resultante es una SICAV con un número de socios inferior al mínimo legal, no podrá aplicar el tipo del 1% previsto en la LIS. En ese caso, la transformación no cumple el requisito de cambio de régimen tributario y no se produce la conclusión del período impositivo.
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