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A shareholder and director of a commercial company inquired whether the company can deduct self-employed contributions and training courses as tax expenses. The Directorate General for Taxes (DGT) ruled that these expenses are deductible provided they meet accounting and substantiation requirements, and must be invoiced as services rendered by the self-employed individuals.
Cuestión planteada Si los gastos relativos al ejercicio propiamente de la actividad desarrollada por la persona física consultante, tales como cuotas de autónomos, cursos realizados y similares satisfechos por la sociedad mercantil serían gasto fiscalmente deducibles en el Impuesto sobre Sociedades.
Los gastos de una entidad son fiscalmente deducibles si cumplen los requisitos de inscripción contable, devengo, justificación documental y no son considerados no deducibles por el artículo 15 de la LIS. En el caso de cuotas de autónomos y cursos, serán deducibles si se facturan como servicios prestados por los autónomos, recayendo finalmente sobre ellos.
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