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The query examines whether salaries paid to directors and partners who work within the company are tax-deductible. The Directorate General for Taxes (DGT) rules that they are deductible, provided they meet the requirements for accounting registration, accrual, and substantiation, and that the partners' duties are distinct from those of the director.
Cuestión planteada Deducibilidad de las nóminas de los administradores y de las nóminas de los socios como socios trabajadores en el Impuesto sobre Sociedades.
Los gastos por retribuciones de administradores por el ejercicio de su cargo son deducibles si cumplen las condiciones de inscripción contable, imputación por devengo y justificación. Asimismo, las retribuciones de socios por el trabajo desarrollado son deducibles si constituyen la contraprestación de funciones distintas a las de administrador y cumplen los mismos requisitos de contabilidad, devengo y justificación.
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