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The DGTC responds that it has no competence to comment on the structure chosen by a civil society and its shareholders for carrying out their business activities.
Cuestión planteada Si a partir del 1 de enero del año 2016, los socios pueden facturar a la consultante como autónomos.
La Dirección General de Tributos no tiene competencias para pronunciarse sobre la forma que libremente elijan la sociedad y sus socios para desarrollar su actividad. No obstante, se advierte que tanto si los socios son empleados como si prestan servicios profesionales o empresariales a la sociedad, se debe aplicar lo establecido en el artículo 18 de la LIS sobre operaciones vinculadas.
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