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A partner holding a 12.50% stake and serving on the Board of Directors inquired whether their remuneration for engineering services is deductible. The DGT ruled that it is, provided that the requirements for accounting registration, accrual, correlation with income, and substantiation are met.
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 un socio por el trabajo desarrollado como ingeniero son fiscalmente deducibles en el Impuesto sobre Sociedades, al no considerarse una liberalidad. Para su deducibilidad, deben cumplir las condiciones de inscripción contable, imputación por devengo, correlación entre ingresos y gastos y justificación documental. En cuanto al IRPF, las retribuciones por funciones de administrador son rendimientos del trabajo, mientras que los servicios profesionales pueden ser rendimientos de actividades económicas si el socio está en el régimen especial de la Seguridad Social.
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