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A query is made regarding the classification of amounts received by a partner working in a civil society. The DGT responds that, if the entity carries out an economic activity, the income is attributed to the partners as income from economic activities and not as income from employment.
Question posed: Classification corresponding to the amounts received by each of the partners.
Entities under the income attribution regime are not taxpayers, but rather attribute income to their partners. If the entity carries out an economic activity, the attributed income maintains that nature. Therefore, the amounts a partner receives for their work in the society are not income from employment, but part of the income from the attributable economic activity. This implies that such remuneration is not a deductible expense for the entity.
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