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The DGT confirms that the salary of a sole shareholder administrator is deductible if it is recorded, justified and charged to the relevant period, in accordance with commercial law.
Cuestión planteada Si es gasto deducible en el Impuesto sobre Sociedades el sueldo fijado por la Junta General al Administrador cuando el administrador es socio único. El sueldo para el ejercicio 2015 lo fija la Junta General que aprueba cuentas del ejercicio 2014 en el primer semestre de 2015 o si debe ser fijado con anterioridad.
El gasto por retribuciones al administrador socio único será deducible en el ejercicio de su devengo siempre que esté debidamente contabilizado, justificado e imputado según los artículos 10 y siguientes de la LIS. Asimismo, debe ajustarse a la normativa mercantil en cuanto a la determinación de dicha retribución. La DGT no tiene competencia para interpretar la normativa mercantil sobre el momento en que deben fijarse los gastos de personal.
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