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A query was raised regarding whether the salary of a partner who also serves as the sole administrator and performs management duties is deductible for Corporate Tax purposes. The DGT ruled that such remuneration is deductible if it is assessed at market value and meets the requirements for accounting registration, accrual, and substantiation.
Cuestión planteada Conocer la deducibilidad en el Impuesto sobre Sociedades de lo pagado al socio administrador en concepto de nómina.
Las retribuciones que perciba el socio en su condición de trabajador serán gastos fiscalmente deducibles en el Impuesto sobre Sociedades si se han valorado por su valor de mercado según el artículo 18 de la LIS. Para su deducibilidad, deben cumplir con la inscripción contable, la imputación por devengo y la debida justificación documental. Asimismo, no deben estar catalogados como gastos no deducibles por otros preceptos de la ley.
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