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A query was raised regarding whether payments made by a civil society to its partners for their work should be subject to tax withholding. The Directorate General for Taxes (DGT) ruled that these amounts do not constitute employment income, but are instead advances on their share of the entity's economic activity returns.
Cuestión planteada Sometimiento a retención de las percepciones percibidas en 2015 por los socios por su trabajo para la entidad.
En las entidades con régimen de atribución de rentas, los rendimientos que los socios perciben por su trabajo no son rendimientos del trabajo ni rendimientos distintos de la actividad económica. Estos importes constituyen un anticipo de su participación en el rendimiento de la entidad y, por tanto, no están sometidos a retención. Debido a esta naturaleza, no pueden ser considerados un gasto deducible para la entidad.
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