{"id":988934,"date":"2021-12-14T08:00:24","date_gmt":"2021-12-14T07:00:24","guid":{"rendered":"https:\/\/gcebollero.com\/tributs-endureix-el-criteri-per-a-lexempcio-en-societats-en-la-transmissio-dentitats-dedicades-a-la-promocio-de-sol\/"},"modified":"2026-09-15T15:15:17","modified_gmt":"2026-09-15T13:15:17","slug":"tributs-endureix-el-criteri-per-a-lexempcio-en-societats-en-la-transmissio-dentitats-dedicades-a-la-promocio-de-sol","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/tributs-endureix-el-criteri-per-a-lexempcio-en-societats-en-la-transmissio-dentitats-dedicades-a-la-promocio-de-sol\/","title":{"rendered":"Tributs endureix el criteri per a l\u2019exempci\u00f3 en Societats en la transmissi\u00f3 d\u2019entitats dedicades a la promoci\u00f3 de s\u00f2l"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988934\" class=\"elementor elementor-988934 elementor-4148\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b033c4e e-flex e-con-boxed e-con e-parent\" data-id=\"b033c4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-3a83eaa elementor-widget elementor-widget-text-editor\" data-id=\"3a83eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En una recent consulta vinculant, la Direcci\u00f3 General de Tributs ha considerat que la tramitaci\u00f3 i obtenci\u00f3 de tots els permisos necessaris per a la instal\u00b7laci\u00f3 d\u2019una planta solar no arriba a constituir una activitat econ\u00f2mica i, a conseq\u00fc\u00e8ncia de l\u2019anterior, el terreny sobre el qual s\u2019han realitzat les gestions tampoc es troba afecte a activitat econ\u00f2mica, tot aix\u00f2 a l\u2019efecte de l\u2019Impost de societats. D\u2019acord amb tal interpretaci\u00f3, el guany obtingut en una hipot\u00e8tica transmissi\u00f3 de les accions de l\u2019entitat propiet\u00e0ria del terreny no quedaria exempta en el IS. <\/p><p>L\u2019Administraci\u00f3 argumenta ara que no hi ha activitat econ\u00f2mica perqu\u00e8 no s\u2019ha iniciat materialment l\u2019obra de construcci\u00f3. Aix\u00f2 constitueix un canvi en relaci\u00f3 amb la postura que tradicionalment venia mantenint en diverses resolucions. En les mateixes s\u2019afirmava que, encara que no s\u2019hagu\u00e9s iniciat materialment l\u2019obra de promoci\u00f3, en la mesura en la qual s\u2019hagu\u00e9s incorregut en despeses associades a la mateixa i exist\u00eds la necess\u00e0ria ordenaci\u00f3 de mitjans de producci\u00f3 i de recursos humans es considerava iniciada una activitat econ\u00f2mica (en l\u00ednia amb el que es preveu a l\u2019efecte de l\u2019IVA i IAE).  <\/p><p>Gradualment, l\u2019Administraci\u00f3 havia anat endurint la seva posici\u00f3 en relaci\u00f3 amb aquesta mat\u00e8ria, ja que, en diverses consultes, matisava que la mera intenci\u00f3 o voluntat de dur a terme l\u2019activitat de promoci\u00f3 immobili\u00e0ria no implicava el seu comen\u00e7ament efectiu. Aix\u00ed, les simples actuacions preparat\u00f2ries o tendents a comen\u00e7ar el desenvolupament efectiu de l\u2019activitat com ara la petici\u00f3 i realitzaci\u00f3 del projecte b\u00e0sic, la llic\u00e8ncia d\u2019obres o l\u2019estudi geot\u00e8cnic, no suposava tampoc el seu inici material. <\/p><p>No obstant aix\u00f2, mai s\u2019havia arribat a l\u2019extrem de negar l\u2019exist\u00e8ncia d\u2019una activitat econ\u00f2mica una vegada que s\u2019havien obtingut els permisos necessaris per a comen\u00e7ar les obres. Aquesta nova posici\u00f3 resulta, a m\u00e9s, completament contradict\u00f2ria amb la mantinguda per la pr\u00f2pia Administraci\u00f3 Tribut\u00e0ria i nombrosa jurisprud\u00e8ncia en relaci\u00f3 amb el concepte d\u2019inici de l\u2019activitat econ\u00f2mica a l\u2019efecte d\u2019altres impostos. <\/p><p>Aquesta posici\u00f3 de l\u2019Administraci\u00f3 obre un per\u00edode de greu incertesa en l\u2019aplicaci\u00f3 del IS per als qui transmetin entitats amb terrenys que es trobin en aquesta situaci\u00f3, circumst\u00e0ncia que es produeix molt habitualment en el sector immobiliari i energ\u00e8tic. Aquesta incertesa nom\u00e9s desapareixer\u00e0 b\u00e9 amb un nou pronunciament de la DGT que reprengui la seva posici\u00f3 hist\u00f2rica o b\u00e9 amb una decisi\u00f3 judicial sobre la q\u00fcesti\u00f3. <\/p><p>Fins llavors, les companyies afectades hauran de decidir, ateses les circumst\u00e0ncies espec\u00edfiques de cada cas, entre afrontar el risc d\u2019aplicar el criteri contrari al defensat per l\u2019Administraci\u00f3 o acceptar el mateix i, en el seu cas, sol\u00b7licitar una devoluci\u00f3 d\u2019ingressos indeguts una vegada abonat l\u2019Impost de societats associat a la venda de les participacions de la societat propiet\u00e0ria del terreny.<\/p><p> <\/p><p><em><a href=\"https:\/\/periscopiofiscalylegal.pwc.es\/tributos-endurece-el-criterio-para-la-exencion-en-sociedades-en-la-transmision-de-entidades-dedicadas-a-la-promocion-de-suelo\/\" target=\"_blank\" rel=\"noopener\">Article original extret de Periscopio Fiscal y Legal PWC<br\/><\/a><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Exempci\u00f3 en societats i promoci\u00f3 de s\u00f2l: Tributs endureix el criteri en exigir l&#8217;inici material d&#8217;obres per exempci\u00f3 del guany.<\/p>\n","protected":false},"author":1,"featured_media":988935,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[133,135,138,137],"class_list":["post-988934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-direccio-general-de-tributs","tag-iae","tag-impostos-de-societats","tag-iva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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