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A query was made regarding how income from a civil society is distributed among its partners. The DGT responds that this income retains the nature of the activity that generates it and is attributed according to the agreements between partners.
Cuestión planteada Cómo afecta la circunstancia anterior a la distribución, a efectos del Impuesto sobre la Renta de las Personas Físicas, del rendimiento obtenido por la entidad entre ambos socios.
Las entidades en régimen de atribución de rentas no son contribuyentes, sino que las rentas se atribuyen a sus socios manteniendo la naturaleza de la fuente. Si la entidad desarrolla una actividad económica, los rendimientos atribuidos serán rendimientos de actividades económicas. Las retribuciones por el trabajo de un socio en la entidad no son rendimientos del trabajo ni gastos deducibles, sino que forman parte del rendimiento de la actividad económica. El rendimiento neto restante se atribuye a los socios según los pactos o, en su defecto, por partes iguales.
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