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A civil society of lawyers asks how partners who carry out the society's activities are taxed. The DGT responds that these incomes are not income from work but part of the economic activity income attributed by the entity.
Cuestión planteada Aplicación a las retribuciones que puedan percibir los socios de la consultante, que desarrollan las actividades propias de su objeto social, del tercer párrafo del apartado 1 del artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
En las entidades en régimen de atribución de rentas, los rendimientos que un socio perciba por su trabajo no se integran como rendimientos del trabajo. Estos importes constituyen una mayor participación del socio en el rendimiento de la actividad económica de la entidad. Por tanto, no son un gasto deducible para la sociedad, sino una parte del rendimiento neto que se atribuye al socio.
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