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The DGT confirms that a single partner's remuneration for commercial activities is deductible under the Corporate Income Tax, provided the accounting registration, accrual, income correlation, and justification requirements are met, and the amount is valued at its normal market rate where a relationship exists.
Cuestión planteada 1º) Si la remuneración percibida por el socio se puede considerar gasto deducible en el Impuesto sobre Sociedades.
Los gastos por retribuciones de socios por funciones distintas a las de administrador son deducibles si cumplen las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. Al existir vinculación, estas operaciones deben valorarse por su valor normal de mercado según el artículo 18 de la LIS. En el IRPF, estos rendimientos tienen la naturaleza de rendimientos del trabajo.
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