Today we are going to talk about the criterion that follows the Tax Administration, in order to evaluate as appropriate the retribution of the partners in a society.<\/p>\n
It is a quite habitual practice among self-employed entrepreneurs, who when their professional activity reaches a certain volume, they choose to constitute a mercantile society, since this way they obtain numerous benefits, not only fiscal, but of protection of the personal patrimony and limited liability, as well as better access to financing and greater operative facilities when hiring with clients, as well as obviously to benefit from a lower tax rate in CORPORATE TAX than in IRPF.<\/p>\n
It seems that this exercise of option economy is not to the liking of the Tax Agency, since its focus on these types of societies its criterion has varied, being the last novelty and the reason of this article, which The Central Administrative Economic Tribunal (Resolution dated March 2, 2016) has chosen to ignore the Corporate Tax Law and to apply its own criteria, following the line that has been accustomed to us lately to not facilitate the work Of entrepreneurs and increase legal uncertainty and the fear of taxpayers and their legal advisers to exercise their rights recognized by law, since the partial interpretation of the Administration prevails, almost always for tax purposes, above the legislative power. This increases both administrative and judicial litigation, with the risk that, at the moment of obtaining a favourable judicial resolution, the damage will be irreparable.<\/p>\n