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A company asked whether the salary paid to its sole partner for administrative duties is deductible. The DGT confirms that it is deductible if the accounting registration, accrual, income correlation, and justification requirements are met, and if the value is assessed at market value 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, la valoración de estas operaciones debe realizarse por su valor normal de mercado. En el IRPF, estos rendimientos tienen la naturaleza de rendimientos del trabajo.
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