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A query was made regarding the tax treatment of annual profits distributed by a civil society engaged in electricity production. The Directorate General for Taxes (DGT) ruled that such amounts are considered income from movable capital for the partners.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de los socios de la distribución de los beneficios anuales obtenidos por la sociedad.
Los importes percibidos por los socios en concepto de distribución de beneficios de una sociedad civil que tributa en el Impuesto sobre Sociedades tienen la consideración de rendimiento del capital mobiliario. Esta operación está sujeta a retención e ingreso a cuenta con un tipo del 19%. Si la sociedad civil no distribuye los beneficios, los socios no deben integrar ninguna cantidad en su declaración.
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