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An entity partially exempt under the special regime of Chapter XIV of the LIS inquires about the deductibility of certain expenses. The DGT rules that compensation expenses for Board members are deductible provided they meet accounting recognition, accrual, and documentary justification requirements, without contravening the limits set out in Articles 15 and 111 of the LIS.
Cuestión planteada Si los citados gastos tendrían la consideración de fiscalmente deducibles a efectos del Impuesto sobre Sociedades.
Los gastos de compensación de los miembros de la Junta serán fiscalmente deducibles siempre que cumplan con la inscripción contable, el devengo y la justificación documental. Asimismo, deben cumplir con las condiciones de los artículos 15 y 111 de la LIS, que limitan la deducibilidad de ciertos conceptos como retribuciones de fondos propios, multas o gastos imputables exclusivamente a rentas exentas.
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