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A civil society engaged in livestock farming has requested clarification on how payments made to its partners for services rendered are taxed. The Directorate General for Taxes (DGT) has ruled that, as the entity is not subject to Corporate Tax, the income is attributed directly to the partners as income from their economic activity.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas por las retribuciones satisfechas por la sociedad a los socios por los servicios prestados a la sociedad.
Las sociedades civiles no sujetas al Impuesto sobre Sociedades no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus socios. Si la entidad desarrolla una actividad económica, los importes percibidos por los socios por su trabajo no son rendimientos del trabajo, sino que forman parte de su rendimiento de la actividad económica mediante el régimen de atribución de rentas. Estos importes se consideran un anticipo de su participación en el rendimiento de la entidad y no están sujetos a retención.
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