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A query was raised regarding whether establishing in the articles of association that a director's position is remunerated is sufficient to deduct the salary for Corporate Tax purposes, or if the annual amount must be specified. The DGT ruled that deductibility depends on the statutory remuneration system complying with the Capital Companies Act and the General Meeting fixing the amount for each financial year.
Cuestión planteada Si para que la retribución del administrador único fuera deducible en el Impuesto sobre Sociedades bastaría con indicar en los estatutos sociales que el cargo es retribuido conforme acuerde la Junta de Socios de forma anual o habría que especificar año a año en los estatutos sociales dicho importe.
El gasto por la retribución del administrador será fiscalmente deducible siempre que cumpla las condiciones de inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. Para ello, el sistema de retribución debe estar establecido en los estatutos sociales conforme al artículo 217 del TRLSC. En sociedades limitadas, si la retribución no se basa en beneficios, la cuantía debe ser fijada por la junta general para cada ejercicio sin exceder la cantidad aprobada.
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