{"id":2211,"date":"2015-11-02T10:47:12","date_gmt":"2015-11-02T10:47:12","guid":{"rendered":"https:\/\/amat-inmo-wp.localhost\/2017\/01\/24\/la-reforma-fiscal-i-les-societats-civils\/"},"modified":"2023-06-08T09:55:00","modified_gmt":"2023-06-08T09:55:00","slug":"la-reforma-fiscal-i-les-societats-civils","status":"publish","type":"post","link":"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/11\/la-reforma-fiscal-i-les-societats-civils\/","title":{"rendered":"La reforma fiscal i les societats civils"},"content":{"rendered":"<p style=\"text-align: justify;\">La reforma fiscal aprovada a finals de 2014 modifica la tributaci\u00f3 de les societats civils a partir de l\u20191 de gener de 2016. Segons la nova normativa aquestes societats <strong>passen a tributar per l\u2019Impost sobre Societats en comptes de tributar sota el r\u00e8gim d\u2019atribuci\u00f3 de rendes de l\u2019Impost sobre la Renda de les Persones F\u00edsiques<\/strong>, com es venia fent fins a l\u2019actualitat.<\/p>\n<p style=\"text-align: justify;\">Aix\u00ed, l\u2019article 7 de la Llei 27\/2014, de 27 de novembre, de l\u2019Impost sobre societats, indica:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c1. Ser\u00e1n contribuyentes del Impuesto, cuando tengan su residencia en territorio espa\u00f1ol:<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>a)<\/strong> Las personas jur\u00eddicas, excluidas las sociedades civiles que no tengan objeto mercantil.<\/em><\/p>\n<p style=\"text-align: justify;\"><em><strong>b)<\/strong> \u2026\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">A partir d\u2019aqu\u00ed van sorgir diversos dubtes al respecte: qu\u00e8 s\u2019ent\u00e9n per objecte mercantil? Qu\u00e8 passa amb les comunitats de b\u00e9ns? Com es pot continuar tributant pel r\u00e8gim d\u2019atribuci\u00f3 de rendes?, etc.<\/p>\n<p style=\"text-align: justify;\">Sembla que, amb els primers pronunciaments de la Direcci\u00f3 General de Tributs (DGT) al respecte, els dubtes es van esvaint poc a poc i es van donant algunes respostes. Per exemple:<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong> Quines societats civils passen a ser contribuents de l\u2019Impost sobre Societats a partir de l\u20191 de gener de 2016?<\/strong><\/p>\n<p style=\"text-align: justify;\">Nom\u00e9s les societats civils amb personalitat jur\u00eddica que realitzin activitat econ\u00f2mica.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Qu\u00e8 passa amb les comunitats de b\u00e9ns?<\/strong><\/p>\n<p style=\"text-align: justify;\">Les comunitats de b\u00e9ns seguiran tributant en el r\u00e8gim d\u2019atribuci\u00f3 de rendes donat que no s\u2019han identificat com a societat civils front a tercers i particularment, front hisenda.<\/p>\n<p style=\"text-align: justify;\">Segons la consulta vinculant V2376-15 de la DGT <em>\u201cpuesto que el \u00fanico contribuyente que se incorpora\u00a0 al Impuesto sobre Sociedades son las sociedades Civiles con objeto mercantil, la entidad consultante, comunidad de bienes, seguir\u00e1 tributando como entidad en r\u00e9gimen de atribuci\u00f3n de rentas conforme al r\u00e9gimen especial regulado en la Secci\u00f3n 2\u00aa del Titulo X de la LIRPF\u201d<\/em>.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u00a0 A efectes fiscals, quan s\u2019adquireix la personalitat jur\u00eddica?<\/strong><\/p>\n<p style=\"text-align: justify;\">Tant si s\u2019ha constitu\u00eft en escriptura publica com en document privat, amb independ\u00e8ncia de la seva inscripci\u00f3 en el Registre Mercantil, s\u2019entendr\u00e0 que fiscalment adquireix personalitat jur\u00eddica al presentar davant de l\u2019Administraci\u00f3 Tribut\u00e0ria el document de constituci\u00f3 per l\u2019obtenci\u00f3 del n\u00famero d\u2019identificaci\u00f3 fiscal.<\/p>\n<p style=\"text-align: justify;\">Aix\u00ed ho posa de manifest la consulta vinculant V2379-15 de la DGT quan estableix\u00a0 que <em>\u201cla entidad consultante es una Sociedad civil que goza de personalidad jur\u00eddica a efectos del Impuesto sobre Sociedades puesto que se constituy\u00f3 mediante documento privado que debi\u00f3 presentar ante la Administraci\u00f3n Tributaria para la obtenci\u00f3n del n\u00famero de identificaci\u00f3n fiscal\u201d<\/em>.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Quines activitats tenen la consideraci\u00f3 de mercantils? Hi ha activitats excloses de l\u2019\u00e0mbit mercantil?<\/strong><\/p>\n<p style=\"text-align: justify;\">Per objecte mercantil s\u2019ent\u00e9n la realitzaci\u00f3 d\u2019una activitat econ\u00f2mica de producci\u00f3, intercanvi, o prestaci\u00f3 de serveis pel mercat en un sector no excl\u00f2s de l\u2019\u00e0mbit mercantil.<\/p>\n<p style=\"text-align: justify;\">Tal com estableixen algunes de les consultes vinculants emeses per la DGT queden excloses de l\u2019\u00e0mbit mercantil les activitats professionals, les agr\u00edcoles i les de ramaderia.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong> Com tributa en l\u2019exercici 2015 una societat civil amb objecte mercantil?<\/strong><\/p>\n<p style=\"text-align: justify;\">Durant l\u2019exercici 2015 les societats civils amb objecte mercantil continuaran tributant pel r\u00e8gim d\u2019atribuci\u00f3 de rendes com venien fent fins ara.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>\u00c9s possible dissoldre una societat civil amb objecte mercantil? Com tributaria el 2016?<\/strong><\/p>\n<p style=\"text-align: justify;\">S\u00ed \u00e9s possible. Podran acordar la dissoluci\u00f3 i liquidaci\u00f3, amb aplicaci\u00f3 del regim fiscal previst en la disposici\u00f3 transit\u00f2ria dinovena de la Llei de l\u2019IRPF, les societats civils en les que concorrin les seg\u00fcents circumst\u00e0ncies:<\/p>\n<p style=\"text-align: justify;\"><strong>a)<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0 Que amb anterioritat a l\u20191 de gener de 2016 els hi hagu\u00e9s resultat d\u2019aplicaci\u00f3 el r\u00e8gim d\u2019atribuci\u00f3 de rendes `revist en la Llei de l\u2019IRPF.<\/p>\n<p style=\"text-align: justify;\"><strong>b)<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0 Que a partir de l\u20191 de gener de 2016 compleixin els requisits per adquirir la condici\u00f3 de contribuent de l\u2019Impost sobre Societats.<\/p>\n<p style=\"text-align: justify;\"><strong>c)<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Que en els sis primers mesos de l\u2019exercici 2016 s\u2019adopti v\u00e0lidament l\u2019acord de dissoluci\u00f3 amb liquidaci\u00f3 i es realitzin amb posterioritat a l\u2019acord, dins del termini dels sis mesos seg\u00fcents a la seva disposici\u00f3, tots els actes o negocis jur\u00eddics necessaris, per l\u2019extinci\u00f3 de la societat civil.<\/p>\n<p style=\"text-align: justify;\">Fins la finalitzaci\u00f3 del proc\u00e9s d\u2019extinci\u00f3 de la societat civil, sempre que la mateixa es realitzi dins del termini indicat anteriorment de sis mesos, continuar\u00e0 aplicant-se el r\u00e8gim d\u2019atribuci\u00f3 de rendes de la Llei de l\u2019IRPF, sense que la societat civil arribi a adquirir la consideraci\u00f3 de contribuent de l\u2019Impost sobre Societats.<\/p>\n<p style=\"text-align: justify;\">&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u00a0 En cas que la societat amb objecte mercantil no es dissolgui, com tributa el 2016?<\/strong><\/p>\n<p style=\"text-align: justify;\">La integraci\u00f3 de les rendes meritades i no integrades en la base imposable dels per\u00edodes impositius en els que l\u2019entitat va tributar en r\u00e8gim d\u2019atribuci\u00f3 de rendes es realitzar\u00e0 en la base imposable de l\u2019Impost sobre Societats corresponent al primer per\u00edode impositiu que s\u2019inici\u00ef a partir de l\u20191 de gener de 2016.<\/p>\n<p style=\"text-align: justify;\">Les rendes que s\u2019hagin integrat en la base imposable del contribuent en aplicaci\u00f3 del r\u00e8gim d\u2019atribuci\u00f3 de rendes no s\u2019integraran novament amb ocasi\u00f3 del seu meritament.<\/p>\n<p style=\"text-align: justify;\">En cap cas, els canvis de criteri d\u2019imputaci\u00f3 temporal conseq\u00fc\u00e8ncia de la consideraci\u00f3 de les societats civils com a contribuents de l\u2019Impost sobre Societats a partir de l\u20191 de gener de 2016 comportaran que alguna despesa o ingr\u00e9s quedi sense computar o que s\u2019imputi novament en un altre per\u00edode impositiu.<\/p>\n<p style=\"text-align: right;\"><strong>Martina Homedes<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>Departament fiscal<\/strong><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>La reforma fiscal aprovada a finals de 2014 modifica la tributaci\u00f3 de les societats civils a partir de l\u20191 de gener de 2016. Segons la nova normativa aquestes societats passen a tributar per l\u2019Impost sobre Societats en comptes de tributar sota el r\u00e8gim d\u2019atribuci\u00f3 de rendes de l\u2019Impost sobre la Renda de les Persones F\u00edsiques, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[1156,1157],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La reforma fiscal i les societats civils | Amat Immobiliaris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.amatimmobiliaris.com\/w\/ca\/2015\/11\/la-reforma-fiscal-i-les-societats-civils\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La reforma fiscal i les societats civils | Amat Immobiliaris\" \/>\n<meta property=\"og:description\" content=\"La reforma fiscal aprovada a finals de 2014 modifica la tributaci\u00f3 de les societats civils a partir de l\u20191 de gener de 2016. 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