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The query examines whether salaries for managing partners and non-managing partners are deductible for Corporate Tax purposes. The DGT rules that they are deductible provided they comply with accounting regulations, accrual principles, documentary evidence, and, in the case of related parties, market value.
Cuestión planteada Deducibilidad en el Impuesto sobre Sociedades de los ejercicios 2020 y 2021 de lo pagado en concepto de nómina tanto para los socios administradores como para el socio no administrador.
Las retribuciones de los socios PF1 y PF2 (administradores y trabajadores) son deducibles si se valoran por su valor de mercado según el artículo 18 de la LIS. Las retribuciones del socio PF3 (trabajador no administrador con 24% de participación) también son deducibles si cumplen con la inscripción contable, el devengo y la justificación documental. En ambos casos, no deben ser considerados gastos no deducibles por aplicación de preceptos específicos de la LIS.
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