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A limited liability company (sociedad limitada laboral) has enquired whether remuneration paid to its partners for effective work is deductible for Corporate Tax purposes. The Directorate General for Taxes (DGT) has ruled that such payments are deductible, provided they comply with requirements regarding accounting registration, accrual, the correlation of income and expenses, and documentary justification.
Cuestión planteada Si serian fiscalmente deducible en el Impuesto sobre Sociedades las retribuciones percibidas por los salarios, dada su condición de socio y tratarse de una sociedad limitada laboral.
Las retribuciones por el desarrollo de actividades de reparación, mantenimiento o servicios administrativos constituyen gastos fiscalmente deducibles al no ser liberalidades. No obstante, al existir vinculación por la condición de socios, la valoración de estas operaciones debe realizarse por su valor normal de mercado según el artículo 18 de la LIS. El gasto debe cumplir con la inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental.
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