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The inquirer asks how partners in a civil society or partnership would be taxed for a beverage business. The Tax Agency responds that partnerships are taxed through income attribution and that this regime also applies if the civil society does not have a commercial purpose.
Cuestión planteada 1.) Cómo sería el régimen de tributación en el Impuesto sobre la Renta de las Personas Físicas de los socios de la sociedad civil o de los comuneros de la comunidad de bienes.
Las comunidades de bienes tributan mediante el régimen de atribución de rentas en el IRPF. Las sociedades civiles con objeto mercantil y personalidad jurídica (constituida en escritura o documento privado aportado a la Administración) tributan en el Impuesto sobre Sociedades. Si la sociedad civil no tiene objeto mercantil o no tiene personalidad jurídica fiscal, sus rentas se atribuyen a los socios en el IRPF. En el caso de las comunidades de bienes, pueden aplicar el régimen de recargo de equivalencia en el IVA si cumplen los requisitos.
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