{"id":16675,"date":"2024-01-18T10:49:06","date_gmt":"2024-01-18T08:49:06","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=16675"},"modified":"2024-01-18T13:02:32","modified_gmt":"2024-01-18T11:02:32","slug":"la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/es\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/","title":{"rendered":"La fiscalidad de las sociedades civiles: \u00bfcar\u00e1cter mercantil o profesional?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]<em><span style=\"font-weight: 400;\"><strong>An\u00e1lisis del r\u00e9gimen de fiscalidad directa aplicable a las sociedades civiles, as\u00ed como los requisitos que permiten diferenciar a aquellas que tienen un objeto mercantil, de las sociedades civiles profesionales.<\/strong> <\/span><\/em>[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575743909{margin-bottom: 20px !important;}&#8221;]<span style=\"font-weight: 400;\">Este art\u00edculo del servicio de asesor\u00eda fiscal del Col\u00b7legi pretende hacer un breve an\u00e1lisis del r\u00e9gimen de fiscalidad directa aplicable a las sociedades civiles, as\u00ed como los requisitos que permiten diferenciar a aqu\u00e9llas que tienen un objeto mercantil, de las sociedades civiles profesionales.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La sociedad civil se regula jur\u00eddicamente en el C\u00f3digo Civil (CC), quedando definida por el art\u00edculo 1665 del mismo, como \u201cun contrato por el cual dos o m\u00e1s personas se obligan a poner en com\u00fan dinero, bienes o industria, con \u00e1nimo de partir entre s\u00ed las ganancias\u201d.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Se trata de la misma configuraci\u00f3n que la de una sociedad mercantil, con la diferencia de que la sociedad civil no tiene personalidad jur\u00eddica siempre que los \u201cpactos se mantengan secretos entre los socios, y en que cada uno de \u00e9stos contrate en su propio nombre con los terceros\u201d (art.1669 CC).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La trasposici\u00f3n fiscal tradicional de esta naturaleza jur\u00eddica era la consideraci\u00f3n de todas las sociedades civiles como entidades en r\u00e9gimen de atribuci\u00f3n de rentas en el IRPF. Esto significa la sociedad civil, pese a disponer de un CIF propio para el tr\u00e1fico mercantil o civil, no tributaba por los rendimientos obtenidos por su actividad, sino que \u00e9stos se imputaban a sus socios en proporci\u00f3n a su porcentaje de participaci\u00f3n en la sociedad; de modo similar a como a\u00fan hoy ocurre con las comunidades de bienes.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La ley del Impuesto sobre Sociedades (LIS) que entr\u00f3 en vigor el 1 de enero de 2015, estableci\u00f3, con efectos a partir del 1 de enero de 2016, la inclusi\u00f3n, como contribuyentes del impuesto, de las sociedades civiles con objeto mercantil, tal como establece el redactado del art\u00edculo 7.1. a) de la LIS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un art\u00edculo de \u00c1ngel Mar\u00eda Ceniceros, socio del \u00e1rea fiscal del FLM EXPERTS<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00e1s informaci\u00f3n, solo para colegiados<\/span>[\/vc_column_text][vc_btn title=&#8221;Descarga aqu\u00ed la nota&#8221; color=&#8221;primary&#8221; link=&#8221;url:https%3A%2F%2Fwww.elcol-legi.org%2Fw%2Fdownload%2Fnota-ass-fiscal-07-2023-la-fiscalitat-de-les-societats-civils%2F&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_tweetmeme][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_facebook][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text]<\/p>\n<h2>\u00daltimes not\u00edcies<\/h2>\n<p>[\/vc_column_text][stm_news loop=&#8221;size:4|order_by:date|order:DESC|post_type:post|categories:8&#8243; posts_per_row=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]An\u00e1lisis del r\u00e9gimen de fiscalidad directa aplicable a las sociedades civiles, as\u00ed como los requisitos que permiten diferenciar a aquellas que tienen un objeto mercantil, de las sociedades civiles profesionales. [\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575743909{margin-bottom: 20px !important;}&#8221;]Este art\u00edculo del servicio de asesor\u00eda fiscal del Col\u00b7legi pretende hacer un breve an\u00e1lisis del<\/p>\n","protected":false},"author":562,"featured_media":16657,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[161,1924],"class_list":["post-16675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-es-noticias","tag-mediarionews","tag-mn218-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La fiscalidad de las sociedades civiles: \u00bfcar\u00e1cter mercantil o profesional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elcol-legi.org\/w\/es\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fiscalidad de las sociedades civiles: \u00bfcar\u00e1cter mercantil o profesional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]An\u00e1lisis del r\u00e9gimen de fiscalidad directa aplicable a las sociedades civiles, as\u00ed como los requisitos que permiten diferenciar a aquellas que tienen un objeto mercantil, de las sociedades civiles profesionales. [\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575743909{margin-bottom: 20px !important;}&#8221;]Este art\u00edculo del servicio de asesor\u00eda fiscal del Col\u00b7legi pretende hacer un breve an\u00e1lisis del\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elcol-legi.org\/w\/es\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/\" \/>\n<meta property=\"og:site_name\" content=\"Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-18T08:49:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-18T11:02:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marc Alcaraz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marc Alcaraz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\"},\"author\":{\"name\":\"Marc Alcaraz\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/#\\\/schema\\\/person\\\/4283d40fbd72a940d5fff484fe5ec410\"},\"headline\":\"La fiscalidad de las sociedades civiles: \u00bfcar\u00e1cter mercantil o profesional?\",\"datePublished\":\"2024-01-18T08:49:06+00:00\",\"dateModified\":\"2024-01-18T11:02:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\"},\"wordCount\":523,\"image\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\",\"keywords\":[\"MediarioNews\",\"MN218\"],\"articleSection\":[\"Noticias\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\",\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/es\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\",\"name\":\"La fiscalidad de las sociedades civiles: \u00bfcar\u00e1cter mercantil o profesional? 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