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The taxpayer asks whether converting a SICAV into a limited company (SL) triggers Article 27.2 d) of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) rules that it does, as the change in tax rate and legal regime necessitates closing the tax period and applying special rules for income from assets.
Cuestión planteada 1º) Si la transformación de la entidad S SICAV en una SL daría lugar a la aplicación del artículo 27.2 d) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La transformación de la forma societaria o modificación del régimen jurídico que suponga un cambio en el tipo de gravamen o régimen tributario concluye el período impositivo. En este caso, el paso de una SICAV (tipo del 1%) a una SL (tipo general) cumple ambos requisitos. La renta de elementos patrimoniales transmitidos tras la transformación se calculará de forma lineal durante el tiempo de tenencia, gravándose la parte generada hasta la transformación con el régimen anterior.
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