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A group of lawyers has requested clarification on how the partners of their new civil society will be taxed. The DGT has ruled that, as the entity is not subject to Corporate Tax, income is attributed directly to the partners as returns from economic activities.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de cada uno de los socios de la sociedad civil.
Las sociedades civiles no sujetas al Impuesto sobre Sociedades no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus socios. Estos rendimientos mantienen la naturaleza de la actividad económica de la entidad. Los pagos que los socios reciban por su trabajo en la sociedad se consideran un anticipo de su participación en los rendimientos de la entidad y no rendimientos del trabajo. La atribución se realiza según los pactos entre socios, siempre que consten fehacientemente, o por partes iguales si no se conocen.
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