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A residente en Madrid consulta cómo tributar los rendimientos de una sociedad civil con domicilio fiscal en Guipúzcoa. La DGT responde que, al ser el socio una persona física residente en territorio común, la exacción de la renta atribuida se realiza conforme a la normativa estatal del IRPF.
Cuestión planteada En relación con su declaración de la renta, y como residente en la Comunidad de Madrid, cómo deberá tributar el consultante por los rendimientos obtenidos de la participación en la sociedad civil.
La gestión de la entidad corresponde a la Diputación Foral por su domicilio fiscal, pero la exacción de la renta atribuida a socios residentes en territorio común se rige por la normativa estatal del IRPF. Los rendimientos atribuidos mantienen la naturaleza de la actividad o fuente de donde proceden. Si la entidad desarrolla una actividad económica, los rendimientos se consideran rendimientos de actividades económicas atribuidos a los socios según las normas o pactos aplicables.
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