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A query was raised regarding whether a professional civil society of architects should be taxed under Corporate Tax or the income attribution regime in Personal Income Tax. The DGT ruled that, as a professional civil society, it lacks a commercial purpose and must be taxed through the attribution of income to its partners.
Cuestión planteada Si la sociedad civil es contribuyente del Impuesto sobre Sociedades o debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Las sociedades civiles con objeto mercantil son contribuyentes del Impuesto sobre Sociedades, pero quedan excluidas las que realizan actividades profesionales. En el caso de una sociedad civil profesional constituida bajo la Ley 2/2007, la entidad no tiene objeto mercantil y debe aplicar el régimen de atribución de rentas. Los rendimientos que un socio perciba por su trabajo no son rendimientos del trabajo, sino parte del rendimiento de la actividad económica atribuible al socio. Por tanto, estas cantidades no son un gasto deducible para la sociedad.
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