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A professional seeks guidance on whether forming a company of which she is the sole shareholder and director constitutes a valid choice of economic model or a simulation. The DGT states that it is not responsible for classifying simulation and warns that transactions between the company and the shareholder may be subject to tax adjustments.
Cuestión planteada - Conocer el criterio de este Centro Directivo con respecto a la situación de hecho descrita de esta consulta sobre la constitución de sociedad profesional interpuesta entre la consultante persona física dedicada a la prestación de servicios profesionales y los clientes, en particular, si la estructura jurídica anterior es entendida por este Centro Directivo como válida dentro del funcionamiento de los principios de economía de opción toda vez que se está utilizando un mecanismo permitido por el ordenamiento jurídico.
La Administración tributaria es la única competente para declarar la existencia de simulación en un negocio jurídico. El uso de la economía de opción tiene como límite la artificiosidad con la exclusiva finalidad de reducir la carga tributaria. Las operaciones vinculadas entre la sociedad y el socio pueden ser objeto de ajustes para evitar la minoración o el diferimiento de la tributación en el Impuesto sobre Sociedades o en el IRPF.
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