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A commercial civil society has inquired whether its partners may bill the company itself as self-employed professionals and if any limits apply. The DGT has indicated that it lacks the competence to decide on the method a company chooses to carry out its activities.
Cuestión planteada "Los socios pueden facturar a la sociedad civil como autónomos profesionales?"
La DGT no tiene competencias para pronunciarse sobre si la actividad se desarrolla mediante la facturación de los socios como autónomos o mediante la facturación directa de la sociedad con socios empleados. No obstante, señala que tanto si los socios son empleados como si prestan servicios profesionales a la sociedad, se debe tener en cuenta lo establecido en el artículo 18 de la Ley del Impuesto sobre Sociedades sobre operaciones vinculadas.
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