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Una sociedad consulta si puede deducir en el Impuesto sobre Sociedades una retribución vitalicia por jubilación pagada a su antiguo administrador único. La DGT indica que no puede valorar la consulta sin más datos y que la deducibilidad dependerá de si la prestación se considera un compromiso por pensiones o una contingencia análoga.
The tax team reviews your specific situation.
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