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A query was raised regarding the nature of partner remuneration for management and supervisory duties within a civil company. The DGT has determined that if the civil company has a commercial purpose and fiscal legal personality, the expenses are deductible for Corporate Income Tax (CIT) purposes, and the income received by the partner is classified as employment income for Personal Income Tax (IRPF) purposes.
Cuestión planteada - Naturaleza de las retribuciones por servicios laborales prestados por los socios por sus labores de encargado general y las funciones de dirección, administración y representación de la sociedad.
Para que una sociedad civil sea contribuyente del IS, debe tener objeto mercantil y manifestarse como tal ante la Administración mediante escritura pública o documento privado aportado para el NIF. Los gastos por retribuciones a socios son deducibles en el IS si cumplen con la inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. En el IRPF, estas cantidades se consideran rendimientos del trabajo al no concurrir los requisitos para ser rendimientos de actividades económicas.
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