¿Cómo deben valorarse las retribuciones de socios profesionales para no tener problemas con Hacienda?
Es bastante habitual que un profesional liberal se asocie con otros profesionales para constituir una sociedad mercantil a través de la cual prestar sus servicios. Como ocurre con el resto de las operaciones vinculadas, cuando el porcentaje de participación en la sociedad sea superior al 25%, las retribuciones por los servicios del socio profesional deberán valorarse a precios de mercado.
Entender la problemática
Hacienda pretende evitar que el socio profesional obtenga ventajas de tipo fiscal por dejar parte de las rentas obtenidas dentro de la sociedad y tributar menos. Ello se debe a que, si las rentas no se distribuyen en su totalidad y se quedan dentro de la sociedad, éstas tributan a un tipo fijo del 25%. Por el contrario, si dichas rentas son distribuidas en su totalidad al socio profesional, pasarán a tributar en sede de IRPF a un tipo marginal que puede ser superior al 50%.
Es recomendable contar con un asesor fiscal que nos brinde asesoramiento y evitar problemas con hacienda.
¿Cómo controla Hacienda estos casos?
El régimen de operaciones vinculadas es el que posibilita que esta menor tributación no tenga lugar.
El socio profesional deberá pactar unas retribuciones por sus servicios similares a las que habrían pactado partes independientes y Hacienda tendrá la potestad de realizar una inspección para verificar su cumplimiento.
¿Qué entiende Hacienda por valor de mercado?
Hacienda establece un puerto seguro (“safe harbour”), o lo que es lo mismo, unos límites, que, si se cumplen, podrá presumirse que las retribuciones se han realizado a precios de mercado y Hacienda no las discutirá.
Facturación Socio a Sociedad Profesional 75
A continuación, se detallan los requisitos establecidos en la normativa para el cumplimiento del safe harbour:
- Más del 75% de los ingresos de la sociedad deben proceder del desarrollo de actividades profesionales y debe contar con medios materiales y humanos adecuados para desarrollarlas.
- El resultado previo a la deducción de las retribuciones de los socios debe ser positivo y al menos el 75% de dicho resultado previo positivo debe destinarse a dichas retribuciones (el resultado previo se refiere al resultado contable).
- Si hay trabajadores con funciones análogas a los socios, la retribución individual de dichos socios no debe ser inferior a 1,5 veces el salario medio de estos trabajadores.
- Si no hay empleados, dicha retribución no puede ser inferior a cinco veces el IPREM (37.597 euros en 2017 y 2018).
Por tanto, si se cumplen los requisitos anteriores, automáticamente las retribuciones de los socios se considerarán valoradas a precios de mercado. De todas formas, si no se cumplieran los requisitos anteriores, hay que recordar que el régimen especial de valoración de las retribuciones de los socios profesionales es una presunción a favor de éstos, pero que también es posible determinar otros precios de mercado por medio de los métodos generales de valoración de las operaciones vinculadas.
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