Los rendimientos del trabajo están grabados por el Impuesto de la Renta sobre las Personas Físicas (IRPF). Aunque esta premisa es general y hace muchos años que está establecida, sí ha habido interpretaciones dispares. Hoy la Agencia Tributaria se ha decantado claramente y establecido un criterio fijo. Te explicamos cómo distinguir ambas situaciones y la tributación a aplicar para no tener problemas. Finalmente, te diremos dónde acceder a asesoramiento especializado con profesionales.
Las sociedades instrumentales como forma de cotizar por rendimientos del trabajo
Las sociedades instrumentales fueron un sistema tolerado por la Agencia Tributaria en la primera década de 2000 para que determinados deportistas o artistas tributaran por sus derechos de imagen, anuncios publicitarios o eventos.
La ventaja de tributar con una sociedad instrumental radicaba en el ahorro. Por ejemplo, si el tipo máximo del IRPF puede alcanzar el 48 %, el tipo general del Impuesto de Sociedades es el 25 %. Estaríamos, pues, ante un importante ahorro fiscal. Si es lícito, no habría problemas y sería una forma de ahorrar dinero. Sí había un cierto margen de interpretación y, durante unos años, Hacienda toleró esta posibilidad.
¿Qué sucede? Que estas sociedades unipersonales sin empleados solo son lícitas cuando los ingresos están directamente relacionados con la actividad del profesional. Este es el caso de los abogados u otros profesionales liberales como los arquitectos. Cuando es así, una Sociedad Limitada Unipersonal es una buena opción.
La cuestión es que estos derechos de imagen o eventos se consideran rendimientos del trabajo. Esto significa que, al igual que el contrato laboral por cuenta ajena, los ingresos tienen que tributar por el IRPF. Este es el criterio que hoy ha definido la Agencia Tributaria y que está aplicando a la hora de recaudar.
La Agencia Tributaria sanciona esta práctica a través del Código Penal y de la Ley del Impuesto de Sociedades. A partir de los 120.000 euros de evasión, estaremos ante un delito fiscal. Algunos casos sonados han sido los de Leo Messi, Máxim Huerta o Cristiano Ronaldo.
Conclusión
La problemática de las sociedades instrumentales está ligada a casos de altos ingresos. Si no facturas más de 30.000 euros, no te interesará constituirte como Sociedad Mercantil. Ahora bien, sí te conviene saber cuál es tu responsabilidad y la manera de hacer un uso lícito de las posibilidades. Como principio general, te recomendamos que los rendimientos del trabajo tributen como tales.
La Gestoría Fiscal Contable ofrece una amplia gama de servicios de asesoramiento y representación. Estamos especializados en autónomos, PYMES y particulares. Te explicamos cuáles son las fórmulas que más te interesan para defender tus intereses y nos encargamos de presentar tus declaraciones de impuestos. Esto te permitirá ganar en tranquilidad y, a la larga, ahorrar dinero. Somos conscientes de que para la mayoría de las personas los detalles de la legislación tributaria son complicados. Por lo tanto servicios que ofrecemos facilitarán todo el trabajo.
No te lo pienses y contáctanos para conocer mejor todas las que tienes para actuar de la forma más eficaz posible. Sin ningún compromiso, estamos a tu disposición para lo que necesites.
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