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A query was raised regarding whether transforming a worker-owned company (sociedad laboral) into a limited company (sociedad limitada) within five years voids the exemption for unemployment benefits received as a lump sum. The Directorate General for Taxes (DGT) ruled that such a transformation does not breach the requirement to maintain the investment.
Cuestión planteada Efectos fiscales de la transformación de la Sociedad Llimitada Laboral en Sociedad Limitada sobre la exención de la prestación por desempleo en forma de pago único, si la transformación se produce antes de transcurridos cinco años desde el reconocimiento de la prestación, y en concreto, si se entiende que se cumple el requisito de mantenimiento de la participación previsto en el art. 7.n) de la LIRPF, si antes de transcurridos cinco años se transforma la sociedad laboral en sociedad limitada.
La exención de las prestaciones por desempleo en pago único exige mantener la participación en una sociedad laboral, cooperativa o entidad mercantil durante cinco años. El plazo no se entiende incumplido si se transforma la sociedad laboral en una sociedad mercantil, ya que ambas figuras están comprendidas en el supuesto de exención. La transformación no implica la pérdida de la exención, siempre que se mantenga la inversión durante el plazo de cinco años.
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