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A company has requested clarification on whether the remuneration paid to its sole director for management and senior executive functions is deductible for Corporate Tax purposes. The Directorate General of Taxes (DGT) has ruled that such payments are deductible provided that accounting requirements are met and they do not exceed the limit established by the General Meeting, noting that the commercial relationship supersedes the employment relationship.
Cuestión planteada 1) Si las remuneraciones satisfechas a la persona física J por sus funciones de administración y de alta dirección y gerencia de la sociedad consultante, constituirían gasto fiscalmente deducible en el Impuesto sobre Sociedades de esta última, a la vista de la redacción de los estatutos sociales.
Las retribuciones del administrador son deducibles en el Impuesto sobre Sociedades si cumplen con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. Dado que las funciones de alta dirección quedan absorbidas por las de administrador, el sumatorio de ambas retribuciones no debe superar la cuantía fija acordada anualmente por la Junta General. Asimismo, los importes facturados por la sociedad por servicios prestados a otras entidades del grupo son ingresos para la consultante y gastos deducibles para las receptoras si cumplen los requisitos legales.
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