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A professional society asks whether payments to its partners for additional services are deductible expenses. The DGT responds that such payments are deductible if they meet accounting registration, accrual, income and expense correlation, and justification requirements, as they are not considered privileges.
Cuestión planteada 1º) Si las cantidades satisfechas a los socios profesionales como consecuencia de las prestaciones accesorias tienen la consideración de gasto deducible para la sociedad.
Los gastos por retribuciones de socios personas físicas por el trabajo desarrollado en la entidad son fiscalmente deducibles siempre que cumplan las condiciones de inscripción contable, imputación por devengo, correlación de ingresos y gastos y justificación documental. Estos gastos no tienen la consideración de liberalidad. Para las operaciones entre vinculados, se debe valorar por su valor normal de mercado.
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