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A company sought clarification on whether paying medical insurance for its sole partner-administrator and their spouse, as a supplement for organising meetings, was deductible. The DGT ruled that it is deductible provided it constitutes remuneration for work performed and meets all legal requirements.
Cuestión planteada ¿Se puede considerar como gasto deducible en el Impuesto sobre Sociedades el importe destinado por la empresa al pago del seguro médico con cobertura para la administradora y única socia, así como para su cónyuge?
El suplemento de seguro médico es deducible si retribuye el trabajo o los servicios prestados a la sociedad, independientemente de si la relación es laboral o mercantil. Para su deducibilidad, debe cumplir las condiciones de inscripción contable, devengo, correlación de ingresos y gastos, y justificación documental. No es necesario que el seguro se extienda a todos los trabajadores para que sea deducible, siempre que responda a la actividad realizada.
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