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A livestock civil society inquired whether its partners could allocate net returns based on the hours worked by each individual. The DGT ruled that income is allocated according to agreements between partners, provided these are reliably documented before the Administration.
Cuestión planteada Si los socios podrían atribuirse el rendimiento neto de la actividad en función del número de horas que trabaja cada uno en la sociedad.
Las sociedades civiles no sujetas al Impuesto sobre Sociedades no son contribuyentes, sino que atribuyen rentas a sus socios. Según el artículo 89.3 de la LIRPF, estas rentas se atribuyen según las normas o pactos aplicables en cada caso. Para que la atribución no sea por partes iguales, los pactos deben constar a la Administración tributaria de forma fehaciente.
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