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A query was raised regarding whether salaries paid to company shareholders are deductible for Corporate Tax purposes or if they must invoice for their services. The DGT ruled that they are deductible provided that the requirements for accounting entry, accrual, and substantiation are met, as they constitute compensation for duties distinct from administration.
Cuestión planteada Se plantea, de acuerdo con lo establecido en el artículo 15.e) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, si se puede considerar deducible para la sociedad el gasto de las nóminas de los socios o, por el contrario, los socios deben establecer una relación comercial con la sociedad y facturar a ésta los trabajos que realicen para que dicho gasto sea deducible en el Impuesto sobre Sociedades.
Los gastos por retribuciones de los socios por el trabajo desarrollado son fiscalmente deducibles en el Impuesto sobre Sociedades. Para ello, deben cumplir las condiciones de inscripción contable, imputación por devengo y justificación documental. Esto es posible porque dichos gastos constituyen la contraprestación de funciones desempeñadas que son distintas a las de administrador.
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