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A query was raised regarding whether the remuneration of a natural person for their employment relationship with a company is deductible for Corporate Tax. The DGT confirms it is deductible, provided that the requirements of accounting, accrual, correlation, and documentation are met.
Cuestión planteada Si la retribución recibida por la persona física PF1 por su relación laboral con la empresa se considera fiscalmente deducible a los efectos del Impuesto sobre Sociedades.
Los pagos al socio por servicios prestados mediante un contrato laboral son deducibles siempre que cumplan con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. Estos gastos no se consideran retribución de fondos propios ni liberalidades según el artículo 15 de la LIS. Deben estar correctamente registrados en la contabilidad y contar con la documentación que acredite la realidad de la operación.
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